Portugal vs Netherlands Tax 2026: Box 1, 2, 3, Pensions & Your BV | Access Portugal Podcast

Dutch residents moving to Portugal: Dutch residence follows the facts, not a day count, and boxes 1, 2 and 3 do not disappear the day you leave. In this Access Portugal podcast, our AI hosts (part of the Access Portugal team) compare the two systems in 2026 — tax residence and the treaty tie-breaker, box 1, box 2 and box 3 against Portugal's IRS, joint filing, Dutch pensions taxed in Portugal, the end of NHR and IFICI, running a Dutch BV or a Portuguese company, the conservative assessment (conserverende aanslag) on your shares, social security, property and inheritance. 📄 Full guides on our site: • Netherlands vs Portugal tax (hub): https://www.accessportugal.net/accounting/... • Personal income tax: https://www.accessportugal.net/accounting/... • Corporate tax: https://www.accessportugal.net/accounting/... • Social security contributions: https://www.accessportugal.net/accounting/... • Tax incentives (IFICI): https://www.accessportugal.net/accounting/... ⏱️ Chapters 0:00 Leaving the Netherlands 3:57 Dutch residence: facts, not days 5:58 Becoming a Portuguese resident 7:53 The treaty tie-breaker 9:48 Box 1, box 2 and box 3 15:24 Top rates compared 17:36 Where the Netherlands wins 19:38 The box 3 trap 21:57 Joint filing in Portugal 23:51 Dutch pensions in Portugal 27:51 NHR closed: IFICI 32:32 Entrepreneurs: IRC vs Dutch corporate tax 34:58 Taking money out: dividends 36:50 Running a Dutch BV from Portugal: the conservative assessment 42:00 Two honest paths 44:35 Social security without a ceiling 47:03 Property and roots 49:25 Inheritance 54:48 Recap 📝 Correction: at 36:28 the 25.8 % rate is the Dutch corporate income tax rate above €200,000 of profit — Portugal's IRC rate is 19 % in 2026. 💬 Drop a comment with your questions — we'll answer them in a future episode. 👉 Subscribe to Access Portugal and tell us which topic to cover next. Every subscriber encourages us to continue providing good information and opening the door to Portugal to people around the world. Access Portugal — Immigration & Relocation Office · https://www.accessportugal.net This podcast is for information, not tax advice. 🎞️ Stock footage: Pexels — videos by A.S. Kacar, ALL IZ Well, Aaron Hairston, Abdullah | 4K, Ahimsa - OM, Alena Darmel, Anastasia Shuraeva, ArtHouse Studio, Artem Podrez, Bernardo Pinho, Chris Flaten, Claudio AFC, Coverr, Curtis Adams, Diva Plavalaguna, Dominiquemel16 Ramos, Dziana Hasanbekava, Edmond Dantès, German Korb, Grigoriy Bunkov, Hai Nong, Home Privilege Real Estate, Horst Dreisbach, Jakub Zerdzicki, K, KATRIN BOLOVTSOVA, Kampus Production, Ketut Subiyanto, Kindel Media, Kiwi and Camera, Kmeel.com Videos, Lula Studio, MART PRODUCTION, Maison Delia, Mark Holmes, Martyn Day, Matheus Bertelli, Matthias Groeneveld, Maurice Supple, Max Medyk, Max Vakhtbovych, Mikhail Nilov, Musko io, Nick Hawkes, Oleg Dykunets, Olex Lia, PNW Production, Pavel Danilyuk, RDNE Stock project, Rafael Minguet Delgado, Ramiro-- RAMIRO, Rockwell branding agency, Ron Lach, Rui Dias, Rui Veiga, Ryan Klaus, SHVETS production, Sora Shimazaki, Tim Meyer, Tima Miroshnichenko, TimePRO TV, Uyohoini Solomon, Will Arberry, Yan Krukau, cottonbro studio, ed1toR ㅤ, emirkhan bal, fauxels, https://kaboompics.com/, olia danilevich.