For US and Canadian citizens
If you work remotely for a US or Canadian employer, or bill clients from home, the D8 is the permit that lets you move to Portugal without €500,000 in a fund. You become Portuguese tax resident once you live there; your employer's payroll and social-security position needs checking, because many US and Canadian employers will not run payroll for a Portugal-based employee and ask you to switch to contractor status. Americans keep filing US returns, FBAR and FATCA; the foreign earned income exclusion or foreign tax credits and the US–Portugal treaty handle most of the double tax. Canadians who sever ties face departure tax on deemed dispositions and should decide what to do with RRSPs and TFSAs before leaving. IFICI may give you 20% on qualifying work income for ten years if your activity is on the list; confirm before you count on it.
