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.
Telmo Ramos, founder and tax adviser
- Ordem dos Economistas · 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.