WLN tag: #taxplanning
08May2026
Exit Tax in Poland vs Austria – A Practical Comparison
What is exit tax in principle? “Exit tax” (Wegzugsbesteuerung also called “tax on unrealised gains”) is a set of rules designed to tax latent (unrealised) capital gains when a taxpayer (or assets) leaves a jurisdiction in a way that would otherwise deprive that jurisdiction of its future taxing right on a later disposal. In cross-border […]
05May2026
Portugal: Everything you need to know about Non-Habitual Resident (NHR)
1. The Original NHR Regime (2009–2023) – Now Closed The original Non-Habitual Resident (NHR) regime was one of Europe’s most attractive tax programs for expats, retirees, and remote workers. It offered some very generous benefits: – 10-year duration (one-time only, not renewable) – 20% flat tax on Portuguese-sourced income from certain high-value professions – Exemptions […]