A special tax regime was released issued by the Portuguese government in September 2009, this was part of a larger plan in order to energise and also with the objective/goal of bringing to our country both high level professionals and investors. The main effect is that an individual can benefit from this new regime for 10 consecutive years in case of he or she qualify as a (fully) tax resident in Portugal and that has not been taxed as a Portuguese tax resident in the previous 5 years. if the requirements are all met than any Portuguese source salary or self- employed income would be subject to a flat rate tax of 20%. This special regime enables aso the possibility of enjoying 10 years of tax exemption on the pension, dependent on the terms of a double tax treaty between Portugal and the paying country. ERG has successfully applied for NHR status for several of our clients who can now enjoy 10 years of tax free on the pension.