FJORDAZULNorway ⇄ Portugal · Cross-border business decisions

Tax

Should I move to Portugal before or after selling my company?

It is usually the single most valuable sequencing question you will ever answer. Sell while Norwegian-resident and the gain is taxed in Norway at known rates; move first and the exit tax is measured at departure anyway — on the unsold value. Sometimes a pre-departure sale wins, sometimes the 12-year election wins; the difference is routinely seven figures in NOK. Model both orders before signing anything, with real numbers.

Reviewed by Mauro BonitoStatsautorisert regnskapsfører

Authorized by Finanstilsynet (2022) · Verify at Finanstilsynet →

Exit tax decision guide

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