U.S. LLCs income in Portugal - how is it treated?

In a December 2024 tax ruling, the tax authorities brought much hoped for clarity to many owners of U.S. LLCs living in Portugal, particularly those under the NHR scheme. The ruling clarified the majority of questions relating to LLC income treatment, leaving considerably less uncertainty. 

U.S. LLCs are the most common corporate vehicle for trading in the world. There are thousands of LLC holders in Portugal and it will continue to be a popular form of incorporation due to their simplicity, flexibility and low cost. 

If you are a member of a U.S. LLC or are considering setting one up in Portugal, this webinar is essential for understanding the legal treatment of LLCs and your reporting requirements in Portugal. 

Join FRESH as we break down the ruling and discuss the treatment of LLCs in Portugal

In this session, we’ll explore:

1. Treatment of LLCs - how is income from LLC treated?

2. Transparency / opaque rules.

3. Exceptions and risks.

4. Permanent estalishment / corporate tax residency.

5. How can LLCs be best utilised for tax planning - for Americans and for non-Americans?

6. Reporting requirements in Portugal.
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Secure your spot today! 

Thursday, 20 February, 4:00 PM Portugal Time