Tax and mobility between France and Portugal
A comprehensive approach to your wealth and tax position
International relocation, investment, business establishment and wealth restructuring projects require a rigorous preliminary analysis of the tax issues applicable in France and Portugal.
Our law firms in Bordeaux and Porto assist individuals, business leaders, investors and families in organising their cross-border tax and administrative procedures. Each matter is entrusted to a single point of contact, responsible for coordinating the various stages of the project and any external professionals involved.
Our approach considers the situation as a whole to ensure consistency between our clients' personal, wealth, professional and tax objectives.
Structuring the project before taking any steps
Tax residence, the nature of income, the organisation of a professional activity, ownership of property or financial assets and the composition of wealth directly affect the administrative and tax obligations that apply.
Before any steps are taken, our teams review the overall situation to identify points requiring attention, obligations to anticipate and decisions likely to have a significant impact on the client's taxation in France and Portugal.
This preparatory stage helps secure future decisions and places the steps taken within a coherent long-term strategy.
Obtaining a NIF and administrative support
Obtaining a Portuguese tax identification number (NIF) is often the first step in many projects involving Portugal: property purchases, investment, relocation, business formation or opening a bank account.
Our law firms assist clients with all necessary formalities, coordinate the administrative procedures and ensure that they are fully integrated into the client's wealth, professional or family objectives.
Organising tax reporting obligations
Receiving income in several countries requires a precise analysis of the reporting obligations applicable in each jurisdiction concerned.
Depending on the taxpayer's tax residence, the nature and location of the income received and the provisions of the France–Portugal tax treaty, different obligations may need to be fulfilled in France, Portugal or both countries.
Our teams assist clients in identifying applicable reporting obligations, organising the necessary documentation, meeting deadlines and understanding the treaty mechanisms intended to prevent double taxation.
Where necessary, we also coordinate our work with accountants and other qualified professionals to ensure that the matter is managed consistently.
International legal and tax coordination
Tax issues are often closely linked to other legal matters: property purchases, international relocation of business leaders, business formation, wealth transfer or changes in family circumstances.
With offices in France and Portugal, we coordinate these different issues effectively and ensure that the project remains coherent as a whole.
Where a situation involves several European jurisdictions, we work with our network of partners to ensure an approach tailored to the specific requirements of each country concerned.
Our areas of practice
- Analysis of tax residence and its consequences.
- Obtaining a Portuguese tax identification number (NIF).
- Support for French residents in Portugal and Portuguese residents in France.
- Organising reporting obligations in France and Portugal.
- Analysis of the application of the France–Portugal tax treaty.
- Property income, professional income and investment income.
- International mobility of business leaders and entrepreneurs.
- Coordination with accountants and other specialist advisers.
- Tax structuring of cross-border investments and projects.
- Coordination of tax matters involving France, Portugal and the other Member States of the European Union.
An international perspective for your projects
Tax is an essential element of any investment, relocation or succession strategy. Our law firms favour an approach based on anticipation, legal certainty and international coordination, giving each client a clear, coherent perspective tailored to their objectives in France, Portugal and the European Union.