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Investment Funds

The Portuguese Residency by Investment as per the law of 23/2007 of 4th July which was amended in 2023, can be obtained through investments which are NOT aimed directly or indirectly at Real Estate Investments.

Our team of experts has meticulously curated a selection of the finest investment funds available in Portugal, specifically tailored to facilitate eligibility of the Portuguese Golden Visa. This selection process involved evaluating and scrutinizing over 50+ funds and fund managers, leveraging our team’s professional judgement and industry insight.

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TAXATION

The tax framework regime for holders of participation in Private Equity funds diers depending on whether they are tax resident individuals or non-resident individuals.

1-TAX RESIDENT INDIVIDUALS INVESTING PE FUNDS WILL GENERALLY BENEFIT FROM BOTH:

10% final withholding tax rate on income paid by the PE funds or through redemption of participation units. 10% tax rate on capital gains made on the disposal of participation units

2-NON-RESIDENT INDIVIDUALS INVESTING IN PE FUNDS WILL GENERALLY BENEFIT FROM BOTH:

Tax exemption on income paid by the PE funds or through redemption of participation units, assuming that the concept of "non-resident entities" included in the relevant exemption rule also includes non-resident individuals. Otherwise, this income should be subject to tax at the rate of %10. Tax exemption on capital gains, provided that some requirements are met, otherwise these capital gains are subject to tax at the rate of %10. The tax exemptions available to non-residents are only applicable when the beneficiary is an individual that is not resident in a blacklisted jurisdiction.

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