Looking at what counts as taxable income for NHR in Portugal, it is mentioned so-called "global income" that is supposedly not taxed in Portugal for eligible NHR.
Non-Habitual Resident (NHR) in Portugal is a special tax status for new residents. Its owners are exempt from paying taxes on global income.
But would that mean that all it takes for a remote worker to avoid tax is to move to Portugal? It seems unlikely. For example, assume that I have a freelance contract as a software engineer. I get paid from country A which is not Portugal, in the EU or outside the EU. Country A could be my country of residence but maybe some other country. If I move to Portugal, keep my employment in country A, or in country B (both outside Portugal), does that mean that my income is not taxed at all? that is hard to believe. Is it not the case that Portugal will tax income for work done in Portugal regardless of where the customer or the employer is, or where the payment originates?
To be more specific, assume that I am a citizen of a country in EU, say Denmark. I am employed in a company which is also in Denmark. I get paid salary from my own Danish company every month. I live in Denmark and the work in done in Denmark. The client company is somewhere else, neither in Denmark nor in Portugal, assume the client company is in Sweden or in the UK (does it matter if it is in the EU?) does that mean that all I need to do is move myself physically to an apartment in Portugal and I can avoid tax completely like that for 10 years? Is it true? Or will Portugal tax work done in Portugal and it is where the work is done that counts as "global income"? So if I have a residence in Portugal where I live, but if I work in Portugal then it will be taxed 20% or so, and there is still no way to avoid tax simply by moving to Portugal. Wouldn't it be taxed the same way as exporting a service?