Pt Cross Border

Portuguese cross-border tax for tax year 2026: tax residence under CIRS art. 16 (183 days, habitual home, split years from the first day of presence, leavers kept resident for the whole year, nationals moving to listed low-tax places); non-residents' Portuguese-source income (25% final withholding on salary, pensions and business income, 28% on capital income, 25% or 28% on rent); the art. 17-A and 72(15) options to use resident bands; the tax representative; company residence and the IRC exit tax in five yearly instalments (CIRC art. 83 and 84); outbound withholding (25%, 28%, 35%) and EU directive exemptions; forms 21-RFI to 24-RFI; the A1 certificate. Trigger on: non-resident Portugal tax, moving to Portugal mid-year, leaving Portugal, artigo 17-A, representante fiscal, exit tax IRC, Modelo 21-RFI. Out of scope: pt-foreign-source-treaties, pt-nhr-ifici, pt-irs-employees-investment, pt-income-tax, portugal-crypto-tax, pt-corporate-tax, pt-transfer-pricing.

mkdir -p ~/.claude/skills/pt-cross-border
curl -L https://claudskills.com/skills/pt-cross-border/SKILL.md \
  -o ~/.claude/skills/pt-cross-border/SKILL.md

@misc{pt-cross-border-2026,
  author    = {openaccountants},
  title     = {Pt Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/pt-cross-border/}
}