No Tax on Royalties
This is the most compelling argument for certain category such as artists. Royalties are the revenues generated by the use and diffusion of their production (music, image, works of art, etc....), which are not imposed in Portugal over a decade. For example: the musical rights paid by the SACEM (the societies of authors, composers and music publishers).
The tax agreements made by most of the European countries and Portugal stipulate that the copyrights are taxable in the beneficiary country of residence. The fact that they are not taxed in Portugal means 0% imposition. However, the French, Italian and English laws provide the possibility of a 5% withholding tax by the state, which remains quite low.
Many artists have settled in Portugal within the last few years and this trend is not about to stop. In July 2017, the American actor Harrison Ford became resident in Portugal. In the early September 2017 Madonna joined the tendency. This choice also concerns former sportsmen or fashion designers, such as Christian Louboutin.