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NHR (Non-habitual Resident) for EU and non EU citizens

4 years ago
Hello, my wife and I currently live in the United States and are planning to retire in Portugal in a couple of years. I have German and American citizenship while my wife has Australian, English and American citizenship. It appears that it's easiest to retire in Portugal as a EU citizen. We were thinking to potentially move to my family in Germany for one year or so before then relocating to Portugal.

what we are trying to find out is whether or not my wife would also be considered a EU citizen given that we are married and we would relocate that together or if she would be treated as a non-EU citizen and the tax-free status would not apply to her.

I hope the above makes sense but we would very much appreciate any help or thoughts since this topic is somewhat confusing to us. Thank you very much in advance.

Stefan

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