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Residency position once NHR and Visa expires??

slugsurmamates

Question:  Long Term Residency Visa


Hello all.


I'm aware that nothing about immigration policy appears black and white, but I'm wondering how others may see my personal situation as presently NHR in Portugal since 01/01/2019 - prior to UK Withdrawal Agreement and the Covid Years ?


Specifically, and under present guidelines and regulations, would my  - and my partner's  - options after 2033 include a further long term visa to allow us to remain in Portugal after that date?


Background:

I am a UK citizen with Portuguese 10 year Non Habitual Residence since 01/01/2019.

That expires end of 2028.

Non-Renewable.

My Residency Card, however, was not issued until 2023 and has a 10 year date that runs until February 2033.

My long term partner, not of UK or EU citizenship has, due to our relationship going back to 2017, has also gained a Residency which mirrors my expiry date (although it wasn't granted until 2024).


My NHR advantages expire in 2028 but, I understand, both of us could remain in Portugal, and be able to travel freely throughout the EU until 2033.

Would I be correct?


During the years 2019-2033 I would also be tax resident of Portugal only if I remain/remained here 184 days minimum, comprehending that only the 2019-2028 period would have the NHR benefits.

If residing in any other jurisdiction for at least 184 days, however, then that would de-facto make me a tax resident of that country.


If I/we then spent, say, only 3 months a year in Portugal and also spend 184 days minimum elsewhere, from 2029 onwards, then we would no longer be tax resident in Portugal.

There would be no requirement to file an annual tax return in Portugal from January 2029 by notifying Financas that I no longer qualify as tax resident 2029-2033, yet my Residency card still ought to allow free movement in and out of Portugal until at least 2023?

Am I still correct in these assumptions?


After 2033, would I / we be able to apply and retain Portugal Residency even if we were no longer tax residents, having already satisfied the long term residency status by being NHR since 2019?


Would there be any other criteria we would be expect to meet, or minimum residency days in the country before we could expect our long term visas to extend, or would that simply be a visa we could not retain nor extend?


Also, what would be the position of my partner be now that she has residency and should something unfortunate happen to myself.

Is her Residency now forever attached to my own status or is it now independent of my own?


As an aside, we know that we can choose to file for Citizenship after passing language and  the 10 year residency requirement period, but this is an option that doesn't appeal to us.


If anyone can shed any light in confirming or rejecting my understandings and advise what the "likely" scenario is, I'd be truly appreciative and grateful.


Thank all.

See also
JohnnyPT

1. NHR vs. Residency


NHR (2019–2028):  When it expires in 2028, it does not affect your right to live in Portugal. From 2029 onwards, you will simply be taxed at standard Portuguese IRS rates (progressive scales). NHR scheme for pensioners ended/is no longer available since 2023.


Residency (until 2033): Your current card is likely a Permanent Residency Permit issued under the Withdrawal Agreement. This is your legal "right to remain," which is independent of your tax benefits.



2. Mobility and Tax Residency (The 183-Day Rule)


Tax Residency: If you spend fewer than 183 days in Portugal and your "center of life" is elsewhere, you can cease to be a tax resident. You will need to appoint a tax representative (representante fiscal) in Portugal, which is mandatory for UK residents holding a Portuguese NIF.


When do you NOT need a representative?

You can be a resident in the UK (a third country) and be exempt from appointing a fiscal representative if:

  1. You subscribe to the Electronic Notifications system on the Portal das Finanças (by ViaCTT).
  2. You do not have an active "tax-legal relationship" (meaning you do not own assets in Portugal, such as a car or a house, nor do you receive Portuguese-sourced income).


Validity of the Residency Card: While the card shows a 2033 expiry, Permanent Residency can be lost if you are absent from the country for an extended period. Generally, to maintain this status, you should not be absent for more than 2 consecutive years /24 months or 30 months total within a 3-year period.


Check 2b)


Freedom of Movement: Your card allows you to travel within the Schengen Area (90 days out of every 180). However, it does not grant you the right to live or work in other EU countries. That right is exclusive to EU citizens or holders of the "EU Long-Term Resident" status.



3. Renewal after 2033


You can renew your residency after 2033, but conditions apply:


  1. Renewal Criteria: AIMA will verify if you still maintain ties to the country. If, in 2033, it is proven that you lived almost exclusively outside of Portugal during the preceding years, renewal can be refused.


  1. Subsistence: You will need to continue proving you have the means to support yourself and have accommodation in Portugal (same as apply for a new visa).



4. Your Partner's Situation


Regarding your partner, if her residency was obtained via Family Reunification (Reagrupamento Familiar):


Death or Separation: In the event of the death of the primary holder or dissolution of the relationship, Portuguese law generally allows your partner to maintain an autonomous residency permit, provided she can prove that your relationship lasted at least 3 years and she also can prove her own means of subsistence (same as apply for a new visa).


Permanent Residency: Once she obtain her own Permanent Residency card (usually after 5 years of legal residence), her status becomes fully independent of yours.