IFICI Regulation (NHR 2.0)

The purpose of this Legal Briefing is to outline the key aspects of the expected ordinance (Ordinance No. 352/2024/1, dated 23 December), which regulates the tax incentive for scientific research and innovation (“IFICI”), also referred to as NHR 2.0. This regime establishes an attractive tax framework for new tax residents in Portugal who engage in certain qualified activities.

Consult the full content of the Legal Briefing here.