# Portuguese tax commentary for journalists

Telmo Ramos, the founder of Taxbordr, gives on-the-record commentary, background briefings and data notes on Portuguese residency, the IFICI regime and cross-border tax treaties.

[Email Telmo](mailto:info@taxbordr.com?subject=Press%20enquiry%3A%20Taxbordr) [WhatsApp +351 21 700 9536](https://api.whatsapp.com/send?phone=351217009536)

## Telmo Ramos, founder and tax adviser

- [Ordem dos Economistas](https://www.ordemeconomistas.pt/xportalv3/membro/diretorio/membro.xvw?p=73680238) · member no. 16379
- Formerly at KPMG Luxembourg
- Formerly at EY Portugal

Telmo is an economist and a Portuguese and international tax adviser.

## What Telmo can comment on

- ### Portuguese tax residency triggers

  The 183-day rule, permanent-home tests, and the residency start date that determines your worldwide exposure in Portugal.
- ### The IFICI regime

  Eligibility, qualifying occupations, the 20% flat rate on relevant income, and how the 2024 NHR closure reshaped expat tax planning.
- ### Cross-border treaty coordination

  Terminated and renegotiated treaties, including the Swedish and Finnish cases, and how Portugal relieves double taxation for its residents.
- ### Foreign pensions in Portugal

  How foreign pension income is taxed once the recipient is resident in Portugal, and how the tax treaties allocate it.
- ### Foreign assets and their reporting

  Crypto holdings, foreign companies, trusts, and the Portuguese reporting obligations that catch expats by surprise.
- ### Arrival in Portugal: the first tax year

  When Portuguese tax residence starts, what the first Portuguese return must report, and which registrations have deadlines.

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Source: https://taxbordr.com/press/

General guidance only. Individual facts govern.