top of page

Receiving income from Ukraine as royalties, dividends and salary.

A Ukrainian citizen who had moved to Portugal (NHR regime) received income from royalties, dividends and salary. Gaps in Ukrainian law on giving up tax residency created a risk of double taxation.

We studied the double-taxation treaty between Ukraine and Portugal, as well as the Portuguese Tax Code (CIRS) and the NHR regime. We developed a strategy for structuring income and confirming tax residency, securing exemptions from tax on royalties, dividends and salary.

The client avoided double taxation and kept her income from royalties, dividends and salary without additional tax, while her employment is taxed at a reduced rate of 20% in Portugal.
The challenge
The solution
The result

bottom of page