On January 1, 2022, a new favorable tax regime for expatriates was introduced. Foreign executives who did not qualify for a transition to the new system can still apply the old system. However, this transition period will come to an end very soon, starting from January 1, 2024.

Portugal has long been known as a tax haven for foreigners. This was due to the 'Non-Habitual Residence Regime' (NHR), under which certain foreign income was taxed at a low rate or even completely exempt for 10 years. The government has now announced the abolition of the regime from 2024.

On 1 July 2023, the framework agreement on cross-border telework signed by 18 European member states came into force. This historic agreement marks an important development in how telework is handled within social security frameworks.