{"id":1400,"date":"2026-01-27T18:47:45","date_gmt":"2026-01-27T17:47:45","guid":{"rendered":"https:\/\/wizecounsel.org\/?page_id=1400"},"modified":"2026-02-19T15:26:27","modified_gmt":"2026-02-19T14:26:27","slug":"non-resident-managing-partner-lda-in-portugal","status":"publish","type":"page","link":"https:\/\/wizecounsel.org\/en\/dirigeant-associe-non-resident-lda-au-portugal\/","title":{"rendered":"Non-resident manager or partner: what are the consequences for an LDA in Portugal?"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1400\" class=\"elementor elementor-1400\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d2d81ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d2d81ee\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-65a78e77\" data-id=\"65a78e77\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4431be8f elementor-widget elementor-widget-heading\" data-id=\"4431be8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Non-resident manager or partner: what are the consequences for an LDA in Portugal?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-610a2e8a elementor-widget elementor-widget-text-editor\" data-id=\"610a2e8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Legal framework and points to watch out for<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4befa389 elementor-widget elementor-widget-ha-social-icons happy-addon ha-social-icons\" data-id=\"4befa389\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"ha-social-icons-wrapper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.linkedin.com\/in\/fabriceortovent\/\" class=\"ha-social-icon elementor-repeater-item-8837ada  elementor-social-icon-linkedin ha-social-icon--network\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/t.me\/DFOACons\" class=\"ha-social-icon elementor-repeater-item-7210f51  elementor-social-icon-telegram ha-social-icon--network\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-telegram\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm121.8 169.9l-40.7 191.8c-3 13.6-11.1 16.9-22.4 10.5l-62-45.7-29.9 28.8c-3.3 3.3-6.1 6.1-12.5 6.1l4.4-63.1 114.9-103.8c5-4.4-1.1-6.9-7.7-2.5l-142 89.4-61.2-19.1c-13.3-4.2-13.6-13.3 2.8-19.7l239.1-92.2c11.1-4 20.8 2.7 17.2 19.5z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/api.whatsapp.com\/send?phone=00351915938047\" class=\"ha-social-icon elementor-repeater-item-f533916  elementor-social-icon-whatsapp ha-social-icon--network\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-whatsapp\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/wizecounsel.org\/en\/contact\/\" class=\"ha-social-icon elementor-repeater-item-5d8f595  elementor-social-icon-hugehuge-mail-open-01 ha-social-icon--network\">\n\t\t\t\t\t<i class=\"huge huge-mail-open-01\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-4428e0ad e-flex e-con-boxed e-con e-parent\" data-id=\"4428e0ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b11bbd8 elementor-widget elementor-widget-spacer\" data-id=\"6b11bbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-687f00e8 e-flex e-con-boxed e-con e-parent\" data-id=\"687f00e8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6eca1df9 elementor-widget elementor-widget-text-editor\" data-id=\"6eca1df9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">The presence of a <span class=\"s1\"><b>non-resident manager or partner<\/b><\/span> within a <span class=\"s1\"><b>Portuguese LDA<\/b><\/span> is neither prohibited nor exceptional. It does, however, entail <span class=\"s1\"><b>legal, tax and reporting consequences<\/b><\/span> for both the company and the individual concerned.<\/p><p class=\"p2\"><span class=\"s2\">The applicable tax regime depends mainly on the <\/span><b>manager's tax residence<\/b><span class=\"s2\">, the <\/span><b>type of income received<\/b><span class=\"s2\"> and <\/span><b>actual place of business<\/b><span class=\"s2\">.<\/span><\/p><p class=\"p1\">The LDA remains subject to Portuguese law, but the situation of the non-resident manager can create complex interactions with the tax law of his or her state of residence, in particular by <span class=\"s3\">France<\/span>.<\/p><p class=\"p1\">There are limits, and certain risks can arise when the legal structure does not reflect the operational reality.<\/p><p class=\"p1\">Each situation must be assessed in its overall context.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-15a6ad51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a6ad51\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7afa17f9\" data-id=\"7afa17f9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53e8148b ha-layout-block ha-align-left elementor-widget elementor-widget-ha-advanced-heading happy-addon ha-advanced-heading happy-addon-pro\" data-id=\"53e8148b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<h2 class=\"ha-advanced-heading-tag\">\n\t\t\t\t\t\t<div class=\"ha-advanced-heading-wrap\" data-background-text=\"L\u00e9gal\">\n\t\t\t\t<span class=\"ha-advanced-heading-before\">Frame<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-center\">applicable law<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-after\"><\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-border\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e79e619 elementor-widget elementor-widget-spacer\" data-id=\"5e79e619\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2d6617db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d6617db\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-59b5f835\" data-id=\"59b5f835\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6b1dd6f\" data-id=\"6b1dd6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74a1fa68 elementor-widget elementor-widget-text-editor\" data-id=\"74a1fa68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Visit <a href=\"https:\/\/wizecounsel.org\/en\/company-in-portugal-lda\/\"><span class=\"s1\"><b>LDA (Sociedade por Quotas) <\/b><\/span><\/a>is a company incorporated under Portuguese law, subject to Portuguese tax and social security regulations. <a href=\"chatgpt:\/\/generic-entity?number=1\"><span class=\"s1\">Portugal<\/span><\/a>, regardless of the nationality or residence of its partners or managers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2672bf5f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2672bf5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">In legal terms, Portuguese law authorizes :<\/p><ul><li class=\"p1\">ownership of shares by non-resident persons; ;<\/li><li class=\"p1\">appointment of non-resident executives ;<\/li><li class=\"p1\">the exercise of management functions with no obligation to reside in Portugal.<\/li><\/ul><p class=\"p1\">In terms of taxation, there are several frameworks:<\/p><ul><li class=\"p1\">Portuguese tax law applicable to the company ;<\/li><li class=\"p1\">the tax law of the state of residence of the manager or partner; ;<\/li><li class=\"p1\">international tax treaties designed to avoid double taxation ;<\/li><li class=\"p1\">rules relating to effective management and permanent establishment.<\/li><\/ul><p class=\"p1\">The executive's personal tax residence remains decisive for the taxation of his or her income.<\/p><h2><b>What this configuration really does<\/b><\/h2><p class=\"p1\">In principle, the presence of a non-resident manager or partner allows :<\/p><ul><li class=\"p1\">to operate an LDA without having to be resident in Portugal; ;<\/li><li class=\"p1\">dissociate personal tax residence from the legal location of the company; ;<\/li><li class=\"p1\">receive income in various forms (remuneration, dividends), according to the applicable rules.<\/li><\/ul><p class=\"p1\">In practice, this configuration assumes :<\/p><ul><li class=\"p1\">clear organization of functions performed ;<\/li><li class=\"p1\">precise identification of financial flows between the company and the executive ;<\/li><li class=\"p1\">consistency between formal roles and actual activity.<\/li><\/ul><p class=\"p1\">Non-residence does not prevent you from exercising your responsibilities, but it does not exempt you from the associated tax consequences.<\/p><h2><b>Tax consequences for non-resident managers and partners<\/b><\/h2><p class=\"p1\">The tax consequences vary according to the nature of the income received:<\/p><ul><li class=\"p1\"><span class=\"s1\"><b>Executive compensation<\/b><\/span> taxable in the executive's country of residence, with or without withholding tax in Portugal, depending on tax treaties.<\/li><li class=\"p1\"><span class=\"s1\"><b>Dividends<\/b><\/span> taxation depends on the beneficiary's place of residence and treaty mechanisms.<\/li><li class=\"p1\"><span class=\"s1\"><b>Other financial flows<\/b><\/span> Advances, reimbursements or benefits: advances, reimbursements or benefits may be requalified if they do not have a real economic basis.<\/li><\/ul><p class=\"p1\">Visit\u00a0<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1195-PGP.html\" target=\"_blank\" rel=\"noopener\">personal taxation of non-resident executives<\/a>\u00a0remains independent of corporate taxation, but the two levels interact.<\/p><h2><b>Limits and points of vigilance<\/b><\/h2><p class=\"p1\">The presence of a non-resident manager implies several points of vigilance:<\/p><ul><li class=\"p1\">the distinction between functions performed in Portugal and abroad ;<\/li><li class=\"p1\">the reality of where decisions are made ;<\/li><li class=\"p1\">consistency between remuneration and duties actually performed; ;<\/li><li class=\"p1\">compliance with reporting obligations in each country concerned.<\/li><\/ul><p class=\"p1\">Particular attention must be paid to the <span class=\"s2\"><b>effective leadership<\/b><\/span> of the company, which is not necessarily the same as the place of registration.<\/p><p class=\"p1\">Non-residence does not prevent the tax authorities from examining the operational reality.<\/p><h2><b>Concrete risks<\/b><\/h2><h3><b>Requalification of effective management<\/b><\/h3><p class=\"p1\">If strategic decisions are taken mainly outside Portugal, the company may be considered to be managed from another state, with associated tax consequences.<\/p><h3><b>Permanent establishment status<\/b><\/h3><p class=\"p1\">When the manager\u00a0<a href=\"https:\/\/www.oecd.org\/fr\/ctp\/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm\" target=\"_blank\" rel=\"noopener\">carries out his activity from his State of residence<\/a>\u00a0for the purposes of the LDA, a permanent establishment may be characterized, depending on the circumstances.<\/p><h3><b>Double taxation<\/b><\/h3><p class=\"p1\">Incorrect articulation of tax rules can lead to competing taxation of the same income, requiring complex corrective mechanisms.<\/p><h3><b>Sanctions and penalties<\/b><\/h3><p class=\"p1\">Failure to comply with declarations or requalifications may result in :<\/p><ul><li class=\"p1\">tax reminders ;<\/li><li class=\"p1\">interest on arrears ;<\/li><li class=\"p1\">tax penalties.<\/li><\/ul><p class=\"p1\">These risks arise mainly when legal structuring is dissociated from economic reality.<\/p><h2><b>When this configuration may be appropriate<\/b><\/h2><p class=\"p1\">The presence of a non-resident manager or partner may be consistent when :<\/p><ul><li class=\"p1\">the LDA's activity is actually carried out in Portugal; ;<\/li><li class=\"p1\">the company has an autonomous organization; ;<\/li><li class=\"p1\">roles and responsibilities are clearly defined ;<\/li><li class=\"p1\">the manager accepts cross-border reporting constraints.<\/li><\/ul><p class=\"p1\">Relevance is based on the overall coherence between the structure and its actual operation.<\/p><h2><b>When it is not<\/b><\/h2><p class=\"p1\">This configuration is generally unsuitable when :<\/p><ul><li class=\"p1\">the business is conducted almost exclusively from abroad; ;<\/li><li class=\"p1\">the company does not have sufficient economic substance; ;<\/li><li class=\"p1\">the manager concentrates all decisions in his home country; ;<\/li><li class=\"p1\">the LDA is used as a simple intermediary structure.<\/li><\/ul><p class=\"p1\">In these situations, the risk of being called into question is high.<\/p><h2><b>The role of WizeCounsel support<\/b><\/h2><p class=\"p1\">The support offered by WizeCounsel is not about creating a structure for you.<\/p><p class=\"p1\">It consists of :<\/p><ul><li><p class=\"p1\">analyze the manager's overall situation ;<\/p><\/li><li><p class=\"p1\">identify potential risk areas ;<\/p><\/li><li><p class=\"p1\">check the consistency between residence, activity and structure ;<\/p><\/li><li><p class=\"p1\">provide a framework for decisions prior to company formation.<\/p><\/li><\/ul><p class=\"p1\">This approach aims to secure the legal and tax framework, without seeking artificial arrangements or aggressive optimization.<\/p><p class=\"p4\"><b>Before any new product is created, it must first be validated that the decision is the right one.<\/b><b><\/b><\/p><p class=\"p1\">\ud83d\udc49 <a href=\"https:\/\/wizecounsel.org\/en\/corporate-consulting-services\/\">Access to strategic decision-making consulting.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e8c2b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e8c2b5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f25be52\" data-id=\"5f25be52\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-52456dc7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52456dc7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-51de4b4c\" data-id=\"51de4b4c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-999cb2a elementor-widget elementor-widget-heading\" data-id=\"999cb2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-37b47fa5\" data-id=\"37b47fa5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1b7df4a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b7df4a7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6a958c73\" data-id=\"6a958c73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c6ba9cd ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"6c6ba9cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Can a non-resident manager legally manage an LDA?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Yes, Portuguese law does not make residency a condition of being a director.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46a748b6 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"46a748b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Does non-residence eliminate all taxation in Portugal?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. The company remains taxable in Portugal, and certain income may be subject to Portuguese tax.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-442d3817 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"442d3817\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Are dividends paid to non-residents always taxed in Portugal?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. Their taxation depends on the applicable tax treaties.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-66234a8e\" data-id=\"66234a8e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10514412 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"10514412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Does working from abroad automatically create a permanent establishment?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. It depends on the nature, duration and intensity of the activity.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-479fbc09 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"479fbc09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is there a risk-free assembly?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. Every situation depends on its legal, tax and factual context.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-11f3fca9 e-flex e-con-boxed e-con e-parent\" data-id=\"11f3fca9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d72ef02 elementor-widget elementor-widget-spacer\" data-id=\"3d72ef02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7732fa95 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7732fa95\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38412514\" data-id=\"38412514\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ec7c89d elementor-widget elementor-widget-heading\" data-id=\"7ec7c89d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Read also<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b78cc6e elementor-widget elementor-widget-text-editor\" data-id=\"4b78cc6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote>Additional files and analyses :<\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6e71a414 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e71a414\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-69e6c59\" data-id=\"69e6c59\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b3d006 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"9b3d006\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LDA in Portugal without tax residence<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/lda-in-portugal-without-tax-residence\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f0ce1 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"63f0ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Taxation of an LDA in Portugal: principles, mechanisms and interactions with the manager's situation<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/taxation-lda-in-portugal-management-mechanisms\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-eaa5985\" data-id=\"eaa5985\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57617f1d ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"57617f1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LDA in Portugal: what are the risks of tax requalification in France?<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/lda-in-portugal-requalification-risk-france\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-455c447 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"455c447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Setting up an LDA in Portugal<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework and creation conditions<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/company-in-portugal-lda\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-00ee929 e-flex e-con-boxed e-con e-parent\" data-id=\"00ee929\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ef2e00 elementor-widget elementor-widget-spacer\" data-id=\"3ef2e00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Dirigeant ou associ\u00e9 non r\u00e9sident : quelles cons\u00e9quences pour une LDA au Portugal ? Cadre l\u00e9gal et points de vigilance La pr\u00e9sence d\u2019un dirigeant ou d\u2019un associ\u00e9 non r\u00e9sident au sein d\u2019une LDA portugaise n\u2019est ni interdite ni exceptionnelle. Elle entra\u00eene toutefois des cons\u00e9quences juridiques, fiscales et d\u00e9claratives sp\u00e9cifiques, tant pour la soci\u00e9t\u00e9 que pour [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":735,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1400","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/comments?post=1400"}],"version-history":[{"count":8,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1400\/revisions"}],"predecessor-version":[{"id":1672,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1400\/revisions\/1672"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media\/735"}],"wp:attachment":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media?parent=1400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}