Residence in a EU country is all about taxation and N.I, no country wants you to escape their clutchs.
As a EU Citizen you can live (if you have the means), work, study or retire to any EU country.
EU regulations are very clear you cannot be a Resident of more than 1 EU country at a time (but if you don't organize yourself correctly you can be classed as a tax resident of more than 1 country)
Basically the regulations are the same for each EU country, which reguire you to Register your presence within 30 days of 3 months with some slight variations on where and how you register that Residence .
As a Portuguese Resident you are required to file a tax return yearly, declaring your Portuguese and worldwide income, some of which you might have paid UK tax on. The Portuguese Tax year is Jan to Dec, returns for 2012 filed March/ April 2013.
Definition of a Tax Resident in Portugal
"There shall be considered as resident in the Portuguese territory any person who, in the year to which the income relates:
• Stays there more than 183 days, with or without interruption;
• Having stayed there for less than 183 days, has at his own disposal on 31st
December of that year a dwelling place in such conditions that it may be inferred that there is the intention to keep and occupy it as an habitual abode;"
When you change Residence to any EU Country from UK, your E111 or EHIC card as it now known is not valid, and your D/L must be registered or exchanged.
I'm not suggesting your trying to evade payment of tax or N.I in either country, but I think you need to question why or for how long you want or might to move to Portugal for, how important your UK Residence is too you (which you lose if you transfer to Portugal or don't reside in UK for 183 days) as it seems your BF's present sole trader benefits are better as UK Residents than they would be as Portuguese residents.
Slightly confused though as I thought you said he had employment here?
As a EU Citizen you can live (if you have the means), work, study or retire to any EU country.
EU regulations are very clear you cannot be a Resident of more than 1 EU country at a time (but if you don't organize yourself correctly you can be classed as a tax resident of more than 1 country)
Basically the regulations are the same for each EU country, which reguire you to Register your presence within 30 days of 3 months with some slight variations on where and how you register that Residence .
As a Portuguese Resident you are required to file a tax return yearly, declaring your Portuguese and worldwide income, some of which you might have paid UK tax on. The Portuguese Tax year is Jan to Dec, returns for 2012 filed March/ April 2013.
Definition of a Tax Resident in Portugal
"There shall be considered as resident in the Portuguese territory any person who, in the year to which the income relates:
• Stays there more than 183 days, with or without interruption;
• Having stayed there for less than 183 days, has at his own disposal on 31st
December of that year a dwelling place in such conditions that it may be inferred that there is the intention to keep and occupy it as an habitual abode;"
When you change Residence to any EU Country from UK, your E111 or EHIC card as it now known is not valid, and your D/L must be registered or exchanged.
I'm not suggesting your trying to evade payment of tax or N.I in either country, but I think you need to question why or for how long you want or might to move to Portugal for, how important your UK Residence is too you (which you lose if you transfer to Portugal or don't reside in UK for 183 days) as it seems your BF's present sole trader benefits are better as UK Residents than they would be as Portuguese residents.
Slightly confused though as I thought you said he had employment here?
