(i) The current position
Law number 27-A/2019 states that in the event of no deal, British citizens who have established their residency rights prior to January 2020 will continue to enjoy those rights. British citizens who will not have officially established those residency rights beforeJanuary 2020 will have until 31st December 2020 to establish those rights, provided that they can prove residency.
(ii) How to establish residency
A British national, being an EU citizen until at least January 2020, officially establishes these rights in the normal way i.e. through an EU Residency Certificate issued by the local city or town hall. The prerequisites for this certificate vary but the general common requirement is to be able to prove residency through a rental agreement or property title deed. This certificate is valid for 5 years and the exchange of it for a temporary residency permit will be facilitated after Brexit. The certificate can be requested after January 2020 provided that evidence of Portuguese residency at the time of Brexit can be produced e.g. a tax return, a property deed, a rental agreement or an employment contract (this will be assessed on a case basis).
(iii) Other considerations when establishing residency
Establishing official residency does not automatically confer tax residency but consideration should be given, and tax advice taken, on the requirements and effects of registering as a Portuguese tax resident. Many British nationals are registered as Non Habitual Tax residents and this is something on which we can also advise.