Not sure which service you need?

Not sure which service to book with FRESH?

The purpose of orientation meetings is to:

- Identify the key issues relevant to your situation

- Match you with the most suitable professional to assist you

Please DON'T book an orientation meeting if you know that you need a consultation.

- Consultations are paid professional advice.

- Orientations are get-to-know meetings without advice.

A focused consultation covering the fundamentals of your “moving to Portugal” tax strategy.

How it works

During the consultation, we normally consider:

- The new tax regime (TISRI, also known as IFICI / NHR 2.0) — eligibility, routes to qualify, and implications for your income

- Individuals covered by the historical NHR scheme — how to optimize under NHR

- Missing the NHR deadline and recovering NHR status

- Taxation of foreign income (including double taxation treaty considerations) — we frequently advise people moving from the US, UK, Ireland, Canada, Australia, EU countries, Hong Kong, Dubai, China, and more

- Digital nomads / remote workers

- Cryptocurrency

- Trusts
…as well as other issues commonly affecting expats with overseas assets or income.

What’s included

- A discussion tailored to your specific income streams and how they would be taxed in Portugal, with or without NHR

- 30-minute consultation

- No written follow-up included (if you require written notes, please consider our Tax Plan service)

Who you’ll speak with

Consultations are delivered by qualified tax lawyers. FRESH assigns the professional with the nearest availability. If your case requires more specialized knowledge, your booking details help us assign the most suitable expert.

Booking note

A coordinated visa and tax consultation aligning your move with your tax position.

Most people obtaining a visa to Portugal, either on their own, or with the help of a professional, do not consider tax aspects until much later - sometimes until it is already too late.

We offer a holistic approach that considers not only which visa you may qualify for, but also which one would do the best to your finances!

This consultation is also perfect for people considering the Golden Visa who want to have a solid understanding of their options and tax and immigration implications. 

What’s included

- A discussion of your specific income streams and how the NHR regime applies to you

- 45-minute session (no written follow-up included)

- 2 specialists covering both tax and immigration aspects

In response to strong demand, we have created a joint consultation that covers both tax and immigration matters in Portugal. It is very important to understand that the type of visa and the residency requirements in Portugal can impact tax planning opportunities. So, having an integrated consultation that covers both aspects is highly beneficial.

A consultation tailored specifically for digital nomads and remote workers under 35 years old moving to Portugal

We created a consultation specifically tailored to the digital nomad community, at a discounted price.

How it works
During the consultation, we normally consider:
- The different options digital nomads have in Portugal - self employment ("recibos verdes"), Employer-of-record (EOR), foreign company with a focus on U.S. LLCs.
- The new tax regime (TISRI, also known as IFICI / NHR 2.0) — eligibility for digital nomads, routes to qualify, and implications for your income
- Taxation of foreign income (including double taxation treaty considerations) — we frequently advise people moving from the US, UK, Ireland, Canada, Australia, EU countries, Hong Kong, Dubai, China, and more
- The tax benefits framework of people under 35 years old
- Cryptocurrency
- Other issues fitting within the time frame

What’s included
- A discussion tailored to the specific situation of the digital nomad, focused on tax treatment, strategy and options.
- 30-minute consultation
- No written follow-up included (if you require written notes, please consider our Tax Plan service)

Who you’ll speak with
Consultations are delivered by a partner who is a qualified tax lawyer.

A coordinated cross-border session for clients with U.S.–Portugal ties who want clarity and tax-efficient structuring.

Designed for:

- Individuals planning to move to Portugal who want to understand obligations and optimize across both jurisdictions

- Non-U.S. persons planning to incorporate a business in the U.S. or with U.S.-sourced income

How it works

During the consultation, we will:

- Review your current structure, residency, and income streams

- Explore eligibility and planning under Portuguese tax regimes (NHR or TISRI/IFICI), including historical NHR considerations

- Discuss taxation of foreign income, including relevant double taxation treaties

- Identify opportunities for tax efficiency for individuals, digital nomads, remote workers, or those holding cryptocurrency, trusts, or other cross-border assets

- Provide clear guidance on your potential U.S. and Portuguese tax liabilities

What’s included

- 45-minute session tailored to your specific income streams (no written follow-up included)

- 2 senior tax advisors — one from Portugal and one from the U.S. — providing coordinated guidance

Outcome

You will leave with a practical understanding of your tax position and key considerations for next steps — either as a first overview before relocating, or for residents aligning their structure for optimal outcomes.

Booking note

Please provide as much detail as possible when booking so we can assign the most suitable expert.

A consultation to identify the most suitable visa route and understand the process ahead.

Who this is for

For individuals considering relocation to Portugal who want clarity on which visa type best fits their situation.

How it works

During the consultation, we:

- Discuss the most suitable visa types for you (such as D7, D8, D3, Startup Visa, etc.)

- Outline the process and explain how it works

- Identify any issues that may be relevant to your case

What’s included

A focused discussion designed to help you understand your visa options and the steps involved.

Fee credit

The fee for the immigration consultation is fully deductible from future visa work carried out by our firm.

A coordinated cross-border session for clients with UK–Portugal ties who want clarity and tax-efficient structuring.

Designed for:

- Individuals planning to move to Portugal from the UK who want to understand their tax obligations and optimize across both jurisdictions

- Individuals leaving Portugal for the UK or maintaining ties to both countries

- UK residents with Portuguese income, property, or business interests

- Non-UK persons planning to establish a UK company or receiving UK-sourced income

How it works

During the consultation, we will:

- Review your current structure, residency status, and income streams

- Explore eligibility and planning under Portuguese tax regimes (including IFICI / NHR 2.0, former NHR considerations, and standard Portuguese taxation)

- Discuss taxation of foreign income, including employment, self-employment, dividends, rental income, pensions, and capital gains

- Review the application of the UK–Portugal Double Taxation Agreement and interaction between both systems

- Identify opportunities for tax efficiency for individuals, remote workers, business owners, or those holding cryptocurrency, trusts, or other cross-border assets

- Provide clear guidance on your potential UK and Portuguese tax exposure and compliance obligations

What’s included

- 45-minute consultation tailored to your specific structure and income streams (no written follow-up included)

- Two senior tax advisors — one specializing in Portuguese taxation and one in UK taxation — providing coordinated cross-border guidance

Outcome

You will leave with a clear, practical understanding of your tax position and key considerations for next steps — whether planning a relocation, managing cross-border income, or optimizing your structure as a UK–Portugal taxpayer.

Booking note

Please provide as much detail as possible when booking so we can assign the most appropriate Portuguese and UK tax specialists for your situation.

A consultation designed for individuals considering buying property in Portugal for personal use or investment.

Who this is for

This consultation is designed for those who are interested in:

- Buying a home for their own use

- Purchasing a holiday home (including short-term rental potential)

- Investing in residential or commercial property in Portugal

How it works

Property investment in Portugal requires consideration of legal structure, tax aspects, and regulatory requirements.

During the consultation, we typically address:

- Whether to buy personally, through a company, or through a structure of companies

- Applicable tax rates for residential or commercial lettings

- The process and regulatory aspects, including the possibility of obtaining an AL (short-term rental) license or a renovation license

- Mortgage considerations and introductions to trusted banks and mortgage brokers

- Reporting obligations and the duty to file a tax return

This consultation is intended as the first stage of your property investment journey in Portugal.

What’s next after the consultation

We offer full real estate representation services for buying or selling property.

Our representation fees:

- Are based on the nature and complexity of the transaction

- Are never less than €2,000 + IVA for a standard property (e.g. a single home)

- Include negotiations, legal checks, CPCV, and the deed

These fees do not include out-of-pocket expenses or complex structures/plans.

For taxpayers who have missed filing deadlines or need to submit multiple Portuguese tax returns together.

How it works

Our approach ensures that all income streams are correctly classified and documented, including:

- Employment income

- Self-employment / profits

- Pensions

- Investment income

This service incorporates our interpretation of the latest Portuguese case law and our experience handling tax matters specific to foreign residents.

What’s included

Careful handling of late or multiple submissions, considering the additional procedural and compliance considerations that arise in these situations.

Fees

€800 + VAT for each late submission. For late submissions or cases where multiple returns need to be filed at once, additional time and careful handling may be required. In these circumstances, the complexity and effort involved can exceed what is covered by the standard fee.

Tailored quote (when needed)

Because each late or multiple-filing situation is different, we may provide a tailored quote based on the specifics of your case. This ensures your returns are handled accurately and fully compliant. If you prefer not to proceed after receiving the quote, a full refund will be provided.

Annual Portuguese tax return preparation designed specifically for expats.

Who this is for

This is one of our most popular services and is intended for expats with income streams that may include:

- Employment income

- Profits

- Pensions

- Investment income

How it works

While the Portuguese tax return form itself may appear straightforward, the real challenge lies in the correct classification of income — particularly for foreign residents.

This service is designed specifically to address expat taxation under the NHR scheme, while also covering income that falls outside of NHR. It incorporates our interpretation of the most recent case law and our experience dealing with common income streams of foreign residents.

What’s included and who needs to file

This service covers 95% of standard Portuguese tax returns.

You need to file a tax return if:

- You were a tax resident in Portugal during 2025, or

- You were not a tax resident but had income in Portugal (such as from a property located in Portugal)

Complex cases

In special situations where the return is particularly complex — for example, multiple capital gains or crypto transactions, more than two countries involved, or other issues considered complex — we may need to depart from the standard fixed fee. You will always be notified in advance.

A coordinated tax return package for Portugal and the United Kingdom.

Who this is for

This combined package is ideal if, in the same year:

- You are tax resident in Portugal and still have UK income or reporting obligations; or

- You are tax resident in the UK and have income or reporting obligations in Portugal

How it works

Both returns are prepared within the same group, allowing our Portugal and UK teams to coordinate:

- Treatment of income

- Application of double tax treaty rules

- Foreign tax credits

- Cross-border reporting positions

This approach helps avoid contradictions between the two filings.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025/26 UK personal tax return

- Coordination between our Portugal and UK teams to ensure consistent treatment

- Basic review of cross-border issues (e.g. where income is reportable in both countries and how it should appear)

Complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Corporate and business tax returns

- Complex or high-volume capital gains / crypto transactions

- Complex coordination requiring detailed tax estimates for a third country

- Tax planning or strategy work

- Amendments to prior-year returns or last-minute filings

If your situation falls outside the standard scope, we will review your case and provide a transparent revised quote. You can then decide whether to proceed or receive a full refund of any payments made.

Preparation of a Portuguese will ensure your estate is distributed according to your intentions.

For more info about this service, check out this video and guide. 

Who this is for

For expats living in Portugal who have not adapted their estate plan to Portuguese succession rules.

How it works

Most expats coming to Portugal do not realise that if they do not adapt their estate plan to Portugal, their will may not be respected and Portugal could enforce the division of their assets in a way that is different to what they want or intend. 

The general rule in Portugal is that Portuguese law applies to succession, but foreigners may elect to use the law of their home country. However, failing to make such an election (normally, by having a will signed in front of a notary in Portugal) will normally lead to Portuguese law applying and Portuguese law does not allow people to freely decide how to distribute their assets. Instead, only some of the assets could be distributed based on the person's choice and the rest of the distribution is forced by the state. This all but guarantees a conflict between successors, since inevitably some successors will have an interest to use Portuguese law. 

We therefore strongly recommend, as a bare minimum, a will that opts out of Portuguese law and apply the foreign law in such cases where foreign law offers flexibility and respects the person's intentions.

What’s included

- A consultation

- Preparation of an “opt-out” will in Portugal

- Coordination of a notary appointment for signing the will

What’s not included

- Witnessing the will (available at extra cost)

- Translation services (available at extra cost)

- Notary fees and government fees

- Comprehensive advice on foreign law or coordination with foreign advisors (available at extra cost)

Service fee

- €1,400 + VAT (if applicable) for one person

- €1,900 + VAT for a couple

A tailored, written tax plan designed to optimise your tax position when moving to Portugal.

It is the single best thing a person can do for themselves and their families to create and preserve wealth. A tax plan, designed individually, is created to optimise tax. Tax planning is also like a suit: no two people are alike, so it must be tailored to the specific individual, considering dozens of factors.

It is also similar to an insurance policy: it must be done early. Late tax planning is ineffective and may get people in trouble.

Who this is for

For individuals or couples who want a clear, actionable roadmap for their personal taxation when relocating to Portugal, especially where cross-border elements are involved.

If you already know that you are looking for a clear, actionable roadmap, we recommend skipping the consultation and proceeding directly to tax planning.

Difference between a tax plan and a consultation

A tax plan gets at least two lawyers and sometimes more of our team to put our thinking hats on, review your income from various angles and apply creativity to try and reduce your tax burden in any legal way possible.

Tax planning is more of an art than a science and it often requires a level of creativity.

How it works

Tax planning is tailored to the individual. No two situations are alike, and the plan considers dozens of personal, financial, and cross-border factors. This process includes:

- A learning phase reviewing your personal circumstances

- A planning phase considering your income from multiple angles

- A clear written summary of actionable steps guiding you towards the most efficient legal outcome

The plan covers in detail the opportunities to apply for tax benefits under the new TISRI (NHR 2.0) program.

What’s included

- A personalised written tax plan

- Review of your income streams and cross-border elements

- A detailed investment strategy for Portugal, including:

- Analysis of asset classes you wish to invest in

- Guidance on optimal legal and tax-efficient structures for investments

Investment plan as an add-on

Our tax plan now also includes a detailed investment strategy for Portugal, covering:

- Analysis of asset classes you wish to invest in

- Guidance on optimal legal and tax-efficient structures for your investments

About the planners

Tax planning always includes at least two tax lawyers considering your matters - one licensed in Portugal and another one licensed in another country. Our tax planners have extensive experience in international taxation, and our firm is recognised as one of the leading tax firms in Portugal and is featured by news outlets and is being interviewed by nearly any expat influence group in Portugal on a regular basis. We combine international experience and multi-national perspective with the secret sauce of successful tax planning - creativity - to create carefully crafted, tailored and brilliant tax plans, adapted individually for maximum tax savings and maximum safety.

What will it save in your taxes?

Most of our clients will save hundreds of thousands of Euros thanks to tax planning. A small minority saves nothing but at least knows that we exhausted every possible angle to look at their taxation.

Fees

Tax planning is a tailored service and prices can vary.
For approximately 95% of clients, we aim to apply a flat fee of €4,500.

If your situation is outside the standard scope (for example, large group company structures or non-standard crypto earnings), we will refund the fee and advise you of a revised charge.

What’s not included

The personal tax plan is for the personal taxation of an individual or a couple. It does not cover:

- Group corporate tax planning (though advising on incorporating companies as part of individual planning is covered)

- Immigration matters (though overlaps may be identified)

- Other non-tax matters (general advice or referrals may be provided)

Implementation

Once the plan is prepared, we can assist with implementing it. Implementation is a separate service for a separate fee.

Preparation and filing of your 2025 tax returns in both Portugal and the U.S., coordinated within Fresh Legal Group.

Who this is for

For individuals who, in the same year, have tax filing obligations in both Portugal and the United States.

How it works

Your Portuguese and U.S. tax returns are prepared in coordination to ensure consistent treatment of income and cross-border reporting.

The U.S. return is filed by a consultant and, although closely aligned, you will work with two different teams.

What’s included

- Preparation and filing of one 2025 Portuguese tax return

- Preparation and filing of one 2025 U.S. tax return

- FBAR filing up to 5 accounts

- Most standard tax return situations in both countries

For one person or a couple?

The price is for one tax return:

- If you are eligible to file jointly, it applies to a joint return

- If not, it applies to an individual return

Please note the difference: Portugal allows common law partners to file jointly, the U.S. only allows married couples to file jointly

Who needs to file?

Portugal
You need to file if:

- You were a tax resident in Portugal during 2025, or

- You were not a tax resident but had income in Portugal (such as income from a property located in Portugal)

United States
You need to file if you are:

- A U.S. citizen

- A green card holder

- A U.S. tax resident, or

- Have U.S.-sourced income

U.S. citizens living in Portugal normally need to file in both countries.

What’s not included / complex cases

Some situations may require additional work and be subject to a separate quote, including:

- Business tax returns (U.S. LLCs, corporations, partnerships, S-corps)

- Foreign company reporting in the U.S. / CFC filings (Forms 5471, 8865, 8858)

- PFIC reporting (Form 8621)

- Large amounts (25+) of capital gains transactions

- Complex cryptocurrency/digital asset transactions (airdrops, staking, etc.) or 20+ standard crypto transactions

- Large amount (3+) K-1s or similar forms

- State tax returns

- Complex coordination requiring tax estimates for other countries

- FBAR filings with more than 5 accounts / FATCA filing

- Forms 3520 / 3520-A (foreign gifts, trusts, inheritances)

- Gift tax returns (Form 709)

- Tax planning or strategy services

- Corporate Transparency Act (BOI) filings

- Amendments to prior-year returns

- Separate returns for spouses filing separately

If your tax return is not considered “typical,” we will inform you in advance and provide a revised quote. You may then choose to proceed or receive a full refund.