About Taxbordr: founder-led IRS Portugal 2025 service
Taxbordr is a Portugal tax advisory firm founded by Telmo Ramos, Ordem dos Economistas Cédula nº 16379, formerly KPMG Luxembourg and EY Lisbon. Every IRS Portugal 2025 filing is owned by Telmo personally: review, Anexo selection, treaty allocation on Anexo J, regime election on Anexo L, and the final Modelo 3 submission. We work with cases from the UK, Germany, Canada, South Africa, the United States, and beyond, where the 2025 Portuguese return needs to align with the home-country return and the prior-year file.
What you get
Three tiers, each with defined scope. Every tier produces a written Position Memo signed by Telmo, the Modelo 3 submission, and an evidence pack with the supporting documents. Tier 1 covers single-country residents with no regime election: typical employment income, no foreign-source flows, no IFICI / NHR layer. Tier 2 covers multi-country profiles, treaty allocation through Anexo J, and regime election (IFICI active, NHR transitional, or standard). Tier 3 covers the technical edges: equity comp (RSUs, options, ESPP), multi-wallet crypto, multi-property rental, AT correspondence integration, and prior-year continuity gaps.
Tier structure and fees
- Tier 1: €500 flat. Single-country residents, no regime election, employment income only, no foreign-source flows. Filing window 1 April to 30 June 2026. Engagement timeline 4 to 6 weeks from full data. - Tier 2: quoted after diagnosis. Multi-country profiles, Anexo J for foreign-source income, treaty-credit reconciliation, regime election (IFICI / NHR transitional / standard). Typical range €900 to €1,800 depending on complexity. - Tier 3: quoted after diagnosis. Equity-compensation events (vesting, exercise, ESPP), multi-wallet crypto with reconciliation, multi-property rental portfolios, AT correspondence response integrated into the filing, prior-year corrections (Modelo 3 substituição). Typical range €1,800 to €4,500. The Tax Position Review fee of €500 is credited in full to any engagement over €1,500.
Filing window and engagement timeline
The filing window for 2025 income is 1 April to 30 June 2026. We open intake 15 March 2026. Standard engagement timeline is 4 to 6 weeks from full-data delivery to filed Modelo 3. Tier 3 engagements with AT-correspondence threads run 6 to 10 weeks. Late filings (after 30 June 2026) are accepted with the 2025 income year; coima reductions under RGIT art 30 apply when payment accompanies the late submission.
What is in the deliverable
Every engagement closes with three documents: a written Position Memo summarising the residency status, regime, treaty allocations applied, and key deductions; the filed Modelo 3 with full Anexo set; an evidence pack with the supporting documents (foreign brokerage statements, employer payroll, treaty-tiebreaker rationale, exchange-rate workings). Tier 2 and Tier 3 engagements also deliver a CPA Coordination Summary your home-country accountant can use directly, with treaty articles cited and foreign-tax-credit data prepared for the home-country filing.
Anexo coverage included
- Anexo A: Cat A employment income (PT-source) - Anexo B: Cat B self-employment income (simplified or organised accounting) - Anexo C: Cat B organised-accounting branch - Anexo D: Cat F rental and Cat G capital gains - Anexo E: Cat E capital income (PT-source) - Anexo F: Cat F rental income (PT-source) - Anexo G / G1: Cat G capital gains (residents and non-residents) - Anexo H: Tax credits, deductions, family allowances - Anexo I: Heritage exemption and other special items - Anexo J: Foreign-source income with treaty allocation - Anexo L: NHR / IFICI regime election The right Anexo set depends on facts. Tier 1 typically uses A and H. Tier 2 typically adds J and L. Tier 3 typically adds equity-related Anexo G entries, multi-wallet G workings, and Anexo F multi-property workings.
What this service is not
This service is the Portuguese-side filing only. It is not US, UK, German, Canadian, or South African tax filing. We coordinate with your home-country accountant and supply the Portuguese-side data they need; the home-country return is filed by your home-country advisor. This service is not legal representation in AT inspections; tax-authority response and corrections are a separate engagement under /services/tax-authority-response-corrections/.
How to engage
Book a 30-minute Tax Position Review at €500. The review concludes with a Tier 1, Tier 2, or Tier 3 fee quote. Once you accept, we open intake, deliver the Modelo 3 within the engagement timeline, and credit the €500 review fee against the Tier 2 / Tier 3 engagement fee.
Frequently Asked Questions
When is the Portugal IRS 2025 deadline?
The filing window for 2025 income runs 1 April to 30 June 2026. Late filings are accepted with coima reductions under RGIT art 30 if payment accompanies the submission. Modelo 3 substituição can correct prior-year errors with reduced penalties when filed promptly.
What does the €500 Tier 1 fee cover?
Single-country residents with no regime election, employment income only, and no foreign-source flows. Tier 1 includes the Tax Position Review, Modelo 3 Anexo A and Anexo H preparation, and the filed return with evidence pack.
Is Anexo J included for foreign-source income?
Anexo J is included in Tier 2 and Tier 3 engagements. Tier 2 covers single-jurisdiction Anexo J with treaty-credit reconciliation. Tier 3 covers multi-jurisdiction Anexo J with equity-compensation events, multi-wallet crypto reconciliation, and prior-year continuity work.
Can Taxbordr handle IFICI or NHR election on Modelo 3?
Yes. The IFICI election under EBF art 58-A is declared on Anexo L for the year the regime applies. NHR transitional election under Lei 82/2023 art 236 is also declared on Anexo L for residents accepted under the 31 March 2025 closure window.
Does the IRS Portugal service include US, UK, or German filing?
No. This service is Portuguese-side only. We coordinate with your home-country accountant and produce a CPA Coordination Summary your home-country advisor can use directly. The home-country return is filed by your home-country advisor.
What is the difference between the IRS Portugal service and the IRS guide page?
This page is the commercial service: defined scope, fixed fee, signed deliverable. The Portugal IRS 2025 filing guide is informational: brackets, Anexo coverage, deadline mechanics, no engagement.
Can Taxbordr correct a 2024 IRS filing that was wrong?
Yes through Modelo 3 substituição within the limitation period. Corrections during the open year reduce coima under RGIT art 30. Older corrections may need a reclamação graciosa under CPPT art 70 or impugnação judicial under CPPT art 99.