# NHR and dividends



## Joohn101 (Sep 11, 2021)

Hi all,
We would love to emigrate to Lisbon but we’re a bit confused about the tax situation. We run a small recruitment company from home and pay ourselves mostly in dividends. We anticipate maintaining the company in UK and paying corporation tax there, but running it from Portugal and paying ourselves dividends tax free…? Am I understanding that correctly and does anyone else have a similar situation?

Many thanks!
John


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## TonyJ1 (May 20, 2014)

Your biggest issue in running a business remotely from Portugal, is that you are likely to fall foul of the 'managent control' rules. I suggest that you do a basic internet search on this concept and become familiar on at least how to manage the risks. Basically you would have to employ management etc in the UK, so that the company is not seen to be managed and controlled in Portugal. I suggest you get competent advice on this as well - but reading up, will give an idea of what questions to ask, etc


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