Portugal NHR freelancer + US client

[Ority]

Hello, I have a classic question for my friend, who is a perpetual traveler who has NHR. Even if I'm usually good for giving advices, i can't wrap my head around the NHR regime to give proper advice.

Her current status:
- has NHR since 2022
- does not live in portugal for more than 4 months a year (nor any other country)
- She plans to keep having no fix residence and not living in any country more than 4 months a year and this would be easy to prove in a potential inspection as she lives mainly in booking/airbnbs in those countries
- working as a UI designer freelancer for a US corp without a huge salary (Around 50K)
- She is doing the recibos verdes and paying social security (for 2 years now)

Target:
- She has a great health insurance and private retirement plan and does not want to have the protection of the Portuguese Ssocial Security so avoiding that payment its the key target.
- 20% taxes is ok, but while obviously if there is a legal way to skip that (as she is not living in portugal more than 180 days) that would be a bonus.

Would a US/UK LLC receiving the payments from the US corp and sharing dividends solve this? She does not have a high salary so UAE would be too expensive.
Any other ideas?

Happy to hear for any legal alternatives to optimize her situation.

Thanks!

 

[Expat192]

Hi, I was told by accountants specialized in foreigners in Tavira, that you can have a personal Portuguese company with through taxation (I don't remember the Portuguese term), in that way no corporation tax is payable, only a 20% (due to NHR) personal tax. Although the director will have to receive minimum wage as a salary.

 

[pesto]

some interesting threads for you to read
https://www.offshorecorptalk.com/threads/getting-portugals-nhr-status-before-its-derogated.42984/https://www.offshorecorptalk.com/threads/portugals-nhr-survives-for-another-year.43142/

 

[phi303]

Expat192 said:
Hi, I was told by accountants specialized in foreigners in Tavira, that you can have a personal Portuguese company with through taxation (I don't remember the Portuguese term), in that way no corporation tax is payable, only a 20% (due to NHR) personal tax. Although the director will have to receive minimum wage as a salary.
Click to expand...

Sounds interesting ”” do you have any links to further information? Thanks