Law | Date | Purpose |
---|---|---|
Decree-law No. 249/2009 | 29 September 2009 | created the NHR tax regime |
Order No. 12/2010 | 7 January 2010 | specified professions considered high added value activities of scientific, artistic, or technical nature |
Law No. 20/2012 | 14 May 2012 | introduced the deadline for the application and repealed the (obsolete) Part III of the Investment Tax Code |
Law No. 66-B/2012 | 31 December 2012 | some clarifications of scope |
Decree-law No. 41/2016 | 1th August 2016 | introduced the obligatory electronic procedure for the application |
Order No. 230/2019 | 23 July 2019 | changed list of professions considered high added value activities of scientific, artistic, or technical nature |
Law No. 2/2020 | 31 March 2020 | changed taxation of foreign pension and alimony payments |