Besteuerung deutscher Rentner in Portugal – Status des “residente não habitual” im DBA-Portugal – X R 1/24

Court: Federal Fiscal Court

File number: X R 1/24

Decision of: 03.09.2025

Published on: 13.11.2025

Senate: 10th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.


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