By Luis Calandria
Today’s globalC-suite doesn’t “relocate.” They rebase strategically.
CEOs, CFOs, CTOs and Managing Directors are running international teams, revenue streams, and innovation hubs across multiple markets. The question is no longer where do I live? — it’s where do I structure my life and leadership?
Portugal’s new IFICI regime (often called NHR 2.0) was built precisely for this profile.
The strategic tax edge for global operators
IFICI offers a rare combination for internationally active executives who relocate to Europe:
- 20% flat tax on qualifying Portuguese executive income
- Exemption on most foreign-source income (dividends, interest, foreign employment, capital gains) for 10 years
- EU residency + lifestyle base with global connectivity
For executives managing global P&Ls, cross-border teams or innovation units, this can materially improve personal tax efficiency — without artificial structures.
Not a loophole. A framework for real operators.
IFICI is not designed for passive profiles or “digital nomads.”
It’s for active leadership: executives, founders and senior operators contributing to innovation, exports and international growth — with proper substance and compliance in Portugal.
Why Portugal — and why now
With IFICI replacing the old NHR, Portugal has repositioned itself as a strategic base for global leadership:
tax-efficient, EU-anchored, innovation-friendly, and livable.
For many executives, the move isn’t about saving tax alone.
It’s about structuring the next decade of leadership from a smarter base.
If you are leading globally and considering a European hub, IFICI is worth a serious look.
Talk to an IFICI Expert
