Taxation in Portugal for non-resident Andalusian companies and for cross-border workers

Taxes associated with the hiring of workers in Portugal from entities not resident in Portugal, that is, the taxation of income obtained by workers who provide services to these entities varies depending on several factors, such as the tax residence of the worker, the place where the activity is actually carried out, the existence of double taxation agreements (DTAs), and the nature of the employer.

Program

The tax regime for companies in Portugal and for cross-border workers?

    Main features of the Portuguese tax system for employers and employees
    Tax residency criteria in Portugal and Spain
    The tax definition of a cross-border worker
    Tax withholding and tax credit for double taxation

Speakers:

Rafaela Beire Cardoso

A tax lawyer, she is currently a senior associate and head of the Tax Department at Belzuz Abogados, SLP – Portugal Branch, where she has practiced since 2012. Her professional career has been marked by a solid and specialized practice in tax advice to companies and individuals, both nationally and internationally.
She began her career as a lawyer at the Porto Finance Directorate, in the Administrative and Litigation Division (2011), and subsequently furthered her specialization with a Master's degree in Tax Law from the Catholic University of Portugal. She has been a member of the Bar Association since 2013.

At Belzuz Abogados, he has excelled in strategic tax advice, particularly in investment transactions, corporate restructuring, internationalization, transfer pricing, tax and financial due diligence, tax litigation, and special tax regimes (such as IFICI and the former RNH). He also has extensive experience advising non-resident entities on matters such as VAT, corporate tax, and permanent establishment risk, as well as in the management of tax audits and tax refund or correction procedures.

His career reflects a strong technical, multidisciplinary, and international focus, with fluency in four languages (Portuguese, English, French, and Spanish) and ongoing training in the main areas of taxation.

Miguel Paixão

Senior attorney at Belzuz Abogados, SLP, Portugal, with over a decade of experience in the areas of tax, commercial, and corporate law. Since 2023, he has been part of the Belzuz team, where he excels at providing strategic and international legal advice, with a special focus on tax planning, business transaction structuring, and international tax regimes.

Throughout his career, he has advised both private and institutional clients. In his Private Client practice, he assists investors throughout all phases of the investment process, from tax planning to international mobility and obtaining residency permits, including applications for Non-Habitual Resident status and Gold visas. In the corporate field, he advises economic groups and public entities on regulatory compliance, contracts, corporate taxation, and restructuring.

In recent years, he has built a practice specializing in emerging markets, particularly Southeast Asia, as well as in the cryptoasset sector and the digital economy. He provides legal and tax advice to startups and fintechs on cross-border transactions, including the taxation of tokens, cryptoassets, and platform-based business models. He also operates in the real estate sector, providing advice on transactions and asset restructuring, with a focus on tax and inheritance matters.

He holds a law degree from the Lusíada University of Lisbon, a postgraduate degree in Tax Law from IDEFF, and an LL.M. in International Business Law from the Católica Global School of Law. Registered with the Bar Association since 2004, he is fluent in Portuguese, English, and Spanish. His career is characterized by an innovative and cross-disciplinary legal practice focused on internationalization and tax efficiency.

Date: Wednesday, June 4 2025

Time: 10:00h Spain

Zoom platform

Registration: