DE → PT
Acheter un bien au Portugal en tant que citoyen allemand
German buyers have the smooth EU path into Portugal: free movement, no fiscal-representative requirement, no Schengen day-limit, and no need for a golden visa to live there. The purchase is well-trodden; the economics turn on five practical points — the NIF, the IMT transfer tax and stamp duty, the AIMI wealth surcharge on higher-value homes, the closed golden-visa-property and NHR routes, and how Germany treats Portuguese rental income under the double-tax treaty.
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1. The EU advantage
As an EU citizen you have free movement of people and capital: you buy without a fiscal representative (which non-EU buyers must appoint), live in your Portuguese home with no 90/180 limit, and skip the golden visa entirely — it exists for non-EU buyers and you do not need it. Portugal places no nationality bar on residential purchase.
2. NIF and purchase mechanics
You need a Portuguese tax number (NIF) to buy, bank and connect utilities, and as an EU national you obtain it directly without a fiscal representative. The process is well-organised: NIF, lawyer review and the CPCV promissory contract, then the notary deed (escritura) registered at the conservatória. Allow 60-90 days from offer to keys; a Portuguese lawyer running title checks is strongly advisable.
3. Purchase taxes: IMT, stamp duty, IMI and AIMI
Transfer tax (IMT) is progressive — for 2026 the housing brackets are uplifted so IMT only bites above about €106,346, rising to a top marginal band around 7.5-8% on higher-value homes. On top you pay stamp duty (Imposto do Selo) of 0.8% of the deed value, plus notary and registration costs. Annually you pay municipal IMI (roughly 0.3-0.45% of the tax value), and if your Portuguese property exceeds €600,000 you also pay AIMI, Portugal's wealth surcharge.
4. Golden-visa property route is gone; NHR is closed
Two pillars of the old playbook no longer exist — though as an EU citizen neither was ever essential for you. Since October 2023 real estate is no longer a qualifying golden-visa investment (the remaining routes are funds and other categories). And NHR closed to new applicants, replaced from 2025 by IFICI, which is narrow and aimed at scientific and innovation roles — it does not cover retirees or passive-income movers. A German pensioner relocating today generally cannot get NHR-style treatment.
5. The German tax side
Under the Germany-Portugal double-tax treaty, income and gains from Portuguese real estate are taxable in Portugal; Germany exempts them but applies Progressionsvorbehalt, so the exempt Portuguese income still raises the rate Germany charges on your German income. Germany levies no recurring net-wealth tax, so there is no German wealth-tax drag on the Portuguese property. There is no restriction on moving euros from Germany to Portugal within the EU, and CRS means the accounts are reported home automatically — declare correctly.
6. AL containment and renting
Alojamento Local (short-term rental) registrations are frozen in central Lisbon and Porto containment zones. If your thesis depends on Airbnb income, either buy a property that already holds a grandfathered AL licence or buy outside the zones — Setúbal, Cascais periphery, Algarve outside the busiest hubs, Aveiro, Coimbra. Long-term Portuguese rental income is taxed in Portugal (typically 25% on net for non-residents, or progressive rates if resident); factor it in before counting on yield.
Questions fréquentes
Do German citizens need a fiscal representative in Portugal?
No. The fiscal-representative requirement applies to non-EU non-residents. As an EU citizen you obtain your NIF and handle Portuguese tax correspondence directly, which removes a recurring cost British and American buyers face.
Will Germany tax my Portuguese rental income?
It is taxed in Portugal and exempted in Germany under the treaty, but it still counts toward Progressionsvorbehalt — raising the rate Germany applies to your German income. You generally still report it in your German return for that rate calculation.
Is NHR still worth applying for as a German retiree?
No — NHR closed to new applicants and was replaced from 2025 by IFICI, which targets scientific and innovation roles, not retirees or passive-income movers. Existing NHR holders keep their remaining benefit period, but new German buyers cannot apply.
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