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Advisor(s)
Abstract(s)
O Regime dos Residentes Não Habituais é um regime especial que oferece vantagens fiscais significativas para profissionais que exercem atividades de elevado valor acrescentado, como programadores, designers, consultores, entre outros. Estrategicamente implementado no ordenamento jurídico português de modo a atrair profissionais altamente qualificados e empreendedores para o território português, este regime tem vindo, desde a sua introdução, a estimular o crescimento económico e a criação de novos negócios. Com o desenrolar da digitalização, todavia, novos modelos de negócios foram surgindo, assentes, nomeadamente, nas novas tecnologias de informação e comunicação e contribuindo, em larga medida, para uma desmaterialização, em geral, do comércio, bem como das relações laborais. Hodiernamente, há uma tendência em crescimento dos profissionais remotos, como os nómadas digitais, que sendo independentes de um local de trabalho fixo e estanque, gozam de liberdade para desempenharem as suas funções a partir de qualquer parte do globo. Para estes profissionais, que têm a possibilidade de trabalharem, remotamente, a partir de Portugal, o usufruto das vantagens fiscais do Regime dos Residentes Não Habituais pode ser um fator decisivo na escolha do país como destino. Além disso, Portugal oferece uma excelente qualidade de vida, clima agradável, paisagens naturais incríveis e uma cultura rica e diversificada, o que pode ser um fator atrativo adicional para os nómadas digitais. No entanto, o conceito de EE– crucial para definir a legitimidade de tributação dos Estados face a entidades não residentes – pode, como desenvolvemos, surgir como um empecilho a esta inclinação. A complexidade das operações comerciais modernas, especialmente das atividades digitais, tem levantado sérios desafios para a aplicação do conceito de estabelecimento estável. A este propósito, a OCDE introduziu, em 2017, uma proposta de revisão do conceito de estabelecimento estável, que foi, posteriormente, incorporada ao Projeto BEPS, e que pretendeu atualizá-lo de acordo com a realidade digital e, por conseguinte, certificar que as empresas paguem impostos de forma justa em todos os países onde realizam negócios. Alcançou-se uma significativa ampliação da definição do que seria considerado um estabelecimento estável, a fim de garantir que as empresas paguem impostos nos territórios onde geram receitas, ainda que não tenham uma presença física significativa nesse local. Neste sentido, tendo em mente algumas das alterações implementadas, podemos facilmente afirmar que passa a existir o risco elevado de, verificadas que estejam certas circunstâncias - minudenciadas na presente exposição -, determinado profissional, na prossecução das suas funções laborais, constituir, à luz da lei atual, um estabelecimento estável num outro Estado que não o da residência. Em suma, as referidas mudanças visam evitar que se explorem brechas legais, para reduzir sua carga tributária e que conduzem a uma erosão da base tributável dos Estados.
The Non-Habitual Residents Regime is a special regime that offers significant tax advantages for professionals who carry out activities with high added value, such as programmers, designers, consultants, among others. Strategically implemented in the Portuguese legal system in order to attract highly motivated and registered professionals to the Portuguese territory, this regime has, since its introduction, encouraged economic growth and the creation of new businesses. With the development of digitization, however, new business models emerged, based, in particular, on new communication information technologies and hopefully, to a large extent, on a general dematerialization of commerce, as well as labor relations. Nowadays, there is a growing trend of remote professionals, such as digital nomads, who, being independent of a fixed and tight workplace, enjoy the freedom to carry out their functions from any part of the globe. For these professionals, who have the possibility of working remotely from Portugal, enjoying the tax advantages of the Non-Habitual Residents Regime can be a decisive factor in choosing the country as a destination. In addition, Portugal offers an excellent quality of life, a pleasant climate, incredible natural landscapes and a rich and diverse culture, which can be an additional attractive factor for digital nomads. However, the concept of permanent establishment – crucial to define the States legitimacy of taxation vis-à-vis non-resident entities – may, as we have developed, appear as an obstacle to this inclination. The complexity of modern commercial operations, especially digital activities, has raised serious challenges for the application of the permanent establishment concept. In this regard, the OECD introduced, in 2017, a proposal to revise the concept of permanent establishment, which was later incorporated into the BEPS Project, and which intended to update it in accordance with the digital reality and, therefore, certify that companies pay taxes fairly in all countries where they do business. A significant broadening of the definition of what would be considered a permanent establishment was achieved, in order to ensure that companies pay taxes in the territories where they generate revenue, even if they do not have a significant physical presence there. vii In this sense, bearing in mind some of the changes implemented, we can easily state that there is now a high risk that, once certain circumstances are verified – detailed in this exposition -, a certain professional, in the pursuit of his work duties, constitutes, in the light of the current law, a permanent establishment in a State other than that of residence. By way of summary, the aforementioned changes aim to avoid exploiting legal loopholes, to reduce their tax burden and which lead to an erosion of the tax base of the States.
The Non-Habitual Residents Regime is a special regime that offers significant tax advantages for professionals who carry out activities with high added value, such as programmers, designers, consultants, among others. Strategically implemented in the Portuguese legal system in order to attract highly motivated and registered professionals to the Portuguese territory, this regime has, since its introduction, encouraged economic growth and the creation of new businesses. With the development of digitization, however, new business models emerged, based, in particular, on new communication information technologies and hopefully, to a large extent, on a general dematerialization of commerce, as well as labor relations. Nowadays, there is a growing trend of remote professionals, such as digital nomads, who, being independent of a fixed and tight workplace, enjoy the freedom to carry out their functions from any part of the globe. For these professionals, who have the possibility of working remotely from Portugal, enjoying the tax advantages of the Non-Habitual Residents Regime can be a decisive factor in choosing the country as a destination. In addition, Portugal offers an excellent quality of life, a pleasant climate, incredible natural landscapes and a rich and diverse culture, which can be an additional attractive factor for digital nomads. However, the concept of permanent establishment – crucial to define the States legitimacy of taxation vis-à-vis non-resident entities – may, as we have developed, appear as an obstacle to this inclination. The complexity of modern commercial operations, especially digital activities, has raised serious challenges for the application of the permanent establishment concept. In this regard, the OECD introduced, in 2017, a proposal to revise the concept of permanent establishment, which was later incorporated into the BEPS Project, and which intended to update it in accordance with the digital reality and, therefore, certify that companies pay taxes fairly in all countries where they do business. A significant broadening of the definition of what would be considered a permanent establishment was achieved, in order to ensure that companies pay taxes in the territories where they generate revenue, even if they do not have a significant physical presence there. vii In this sense, bearing in mind some of the changes implemented, we can easily state that there is now a high risk that, once certain circumstances are verified – detailed in this exposition -, a certain professional, in the pursuit of his work duties, constitutes, in the light of the current law, a permanent establishment in a State other than that of residence. By way of summary, the aforementioned changes aim to avoid exploiting legal loopholes, to reduce their tax burden and which lead to an erosion of the tax base of the States.
Description
Keywords
Regime dos RNH Nómadas digitais Tributação em IRS Residência fiscal Estabelecimento estável BEPS Convenção modelo da OCDE Tributação em IRC NHR regime Digital nomads IRS taxation Tax residency Permanent establishment OECD Model Convention IRC taxation