Main Characteristics
Strong Governance
Regulated by CMVM. The fund and its invested companies are periodically audited and all properties are independently valued by independent valuers certified by the CMVM.
Taxation
Under Portuguese law, capital gains and income on venture capital funds are both tax-exempt for non-residents. Portuguese residents are taxed at a lower rate, 10% as opposed to 28%.
Golden Visa
Investing EUR 500,000 in a venture capital fund with at least 60% of its assets invested in Portuguese companies is the simplest and quickest way to qualify for the Portuguese Golden Visa program.
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