In the past few years Portugal has
attracted considerable interest from foreign investors who have
chosen to incorporate a company there for a number of reasons. The
preferred vehicle of investment is the private limited company or
Lda. that presents the following advantages:
- Minimum share capital as low as € 1 per shareholder;
- Only one shareholder is required;
- No restrictions for foreign shareholders and directors;
- No residence requirements for foreign shareholders and directors;
- Fast and easy incorporation procedure;
- Low two tier corporate tax rate: 17% for the first € 15,000 of income and 21% thereon;
- International Business Centre of Madeira with a corporate tax rate of just 5%;
- No withholding tax on inbound or outbound dividends pursuant to certain criteria;
- Ease of business with other Portuguese-speaking jurisdictions: Brazil, Angola, Mozambique, Macau...
- Attractive Golden Visa program for non-EU citizens (see here).
