Entrepreneurs of British expatriates need to understand the impact of the convention on double taxation when they move from the UK to Portugal. On the other hand, the exception to this mandatory rule is the situation in which the non-resident does not meet the conditions set out in a bilateral agreement or where such an agreement does not exist, so that only the State of origin (in which the income obtained is taxable) applies internal tax policy to the income of non-residents operating on its territory. It is also an additional solidarity supplement (2.5 per cent on taxable income between 80,000 and 250,000 euros and 5 per cent on taxable income above 250,000 euros). Yes, it is a possibility that depends on the nature of the income streams and also on the specific double taxation convention. The United Kingdom will apply inheritance tax to the global estate of a person residing in the United Kingdom (regardless of residence in the event of death), but there are no Portuguese property taxes (compared to Spain) and inheritance tax would only apply to non-Portuguese assets. There is no minimum threshold/number of days that exempt the worker from the conditions of filing and payment of taxes in Portugal for Portuguese working days. However, the application of a double taxation agreement may determine that the worker is not subject to the reporting obligation, provided that the person spends less than 183 days in Portugal and that the person`s income is not paid or charged by a Portuguese unit. The United Kingdom has double taxation agreements with more than 130 countries, making it one of the largest networks in the world. In January 2020, the EU and the UK agreed on the terms of the withdrawal agreement. A transitional period is in effect until 31 December 2020 and any reference to Member States in EU tax law and directives should be understood as involving the UK. Similarly, the fundamental freedoms of the EU will continue to apply to the UK.

It is essential to determine whether this is possible and how a double taxation agreement should be applied, given that it is the country of residence that generally pays tax duties. While domiciled in Portugal, uk pension income is taxable only in Portugal under the Double Taxation Agreement.