A decade of preferential tax treatment. Direct equity in AI-native ventures. The full weight of LVS infrastructure behind your IFICI journey.
01 · IFICI Regime
Portugal's most compelling tax regime for international founders and investors — delivering structured benefits for an entire decade.
Important: IFICI is not a blanket exemption on all income categories. Pension income is taxed under standard progressive rates (~35% blended). We strongly recommend independent Portuguese tax advice to model your specific position before proceeding.
How IFICI compares across European regimes
| Country / Regime | Capital Gains Rate | Duration | Key Exemptions | Residency Req. |
|---|---|---|---|---|
| Portugal — IFICI ★ | 20% flat | 10 years | Foreign rental, dividend (DTA-dependent) | 183+ days/yr |
| UK — Standard | 20–28% | Ongoing | ISA wrapper only | Domicile-based |
| Germany — Standard | 25% + Soli | Ongoing | None | Residence-based |
| France — Standard | 30% PFU | Ongoing | PEA wrapper | Residence-based |
| Italy — Forfait | €100k flat | 15 years | Foreign income flat-fee | New resident only |
| Malta — HNWI | 15% min | Ongoing | Foreign source exempt | Physical presence |
Illustrative only. Tax positions vary by individual circumstances, DTA treaties, and income type. Not tax advice.
02 · Why Invest via LVS
IFICI requires qualifying investment in certified Portuguese entities. LVS is purpose-built to satisfy those requirements — so you don't have to navigate it alone.
Our SUP-certified portfolio companies are structured to qualify as eligible IFICI investment targets — satisfying the active investment criteria required for annual re-qualification.
LVS coordinates your full IFICI journey — connecting you with our retained Lisbon legal counsel who own and execute all personal tax structuring, filings, and compliance on your behalf.
Why this matters: Investing through LVS removes the single biggest barrier to IFICI participation — the complexity of Portuguese business law. We've already done the structural work. You benefit from Day 1.
Important — who owns your legal work: All personal tax document setup, IFICI applications, NIF registration, and annual compliance filings are prepared and owned by our retained Portuguese legal counsel — qualified lawyers acting on your behalf. LVS coordinates access and the process; we do not provide legal or tax services directly and are not responsible for personal tax advice or filings.
The structural advantage over going it alone
03 · Fee Structure
Designed around the IFICI 10-year window. Multi-year commitments unlock escalating discounts aligned to the full benefit horizon.
| Commitment | PAYG Total | Bundled Price | Saving | Discount | Effective Annual |
|---|---|---|---|---|---|
| 1 Year | €50,000 | €50,000 | — | 0% | €50,000 |
| 2 Years | €70,000 | €67,900 | €2,100 | 3% | €33,950 |
| 3 Years | €90,000 | €85,500 | €4,500 | 5% | €28,500 |
| 4 Years | €110,000 | €102,300 | €7,700 | 7% | €25,575 |
| 5 Years | €130,000 | €118,300 | €11,700 | 9% | €23,660 |
| 6 Years | €150,000 | €135,000 | €15,000 | 10% | €22,500 |
| 7 Years | €170,000 | €151,300 | €18,700 | 11% | €21,614 |
| 8 Years | €190,000 | €168,150 | €21,850 | 11.5% | €21,019 |
| 9 Years | €210,000 | €184,800 | €25,200 | 12% | €20,533 |
| 10 Years Best value | €230,000 | €200,000 | €30,000 | ~13% | €20,000 / yr |
The 10-year logic: The IFICI regime grants exactly 10 years of benefits. A full-term commitment matches this window perfectly — locking in costs at €20k/yr effective while maximising the duration of IFICI tax advantages. The financially optimal path for investors planning a long-term Lisbon base.
What the fees cover
Covers the full cost of onboarding into the LVS ecosystem and IFICI regime.
Maintains active IFICI qualification and ongoing studio participation from Year 2 onwards.
04 · What's Included
LVS investment is not a passive instrument. You are joining an active venture studio with infrastructure, expertise, and ecosystem access.
05 · Portfolio Ventures
Internally originated, AI-native ventures addressing structural market gaps. Direct equity access from the earliest stages.
An AI-powered community platform built for the global expat and relocation market. Signal, Compass, and Vault — three intelligent layers powering connection, guidance, and knowledge.
A diagnostic intelligence platform for the music industry — data-driven analysis for artist managers, labels, publishers, and rights holders navigating streaming fragmentation.
A rapid B2B SaaS deployment platform compressing zero-to-revenue timelines. Product infrastructure, go-to-market frameworks, and enterprise sales tooling — from concept to customers in weeks.
06 · Onboarding Process
Designed to be as frictionless as possible. You provide documentation — our retained Portuguese legal counsel handle all personal tax and legal steps. LVS coordinates the process.
A 45-minute call to review your background, investment objectives, and IFICI eligibility. We assess fit on both sides before proceeding.
Access to full financial models, portfolio documentation, and legal framework. Non-disclosure agreement executed.
Investment terms confirmed, commitment period selected, term sheet signed. Tier discount confirmed and documented.
NIF registration, bank account facilitation, and shareholders' agreement preparation are all owned and executed by our retained Lisbon legal partners — not by LVS directly.
Your personal IFICI application is prepared and filed directly with Portuguese tax authorities by our retained legal counsel. LVS coordinates the process — your lawyer owns it.
IFICI status confirmed. Portfolio equity documentation executed. Investor onboarded to studio platform and quarterly reporting cycle begins.
07 · FAQ
Common questions from assessed investors, answered honestly and completely.
08 · Next Steps
A 45-minute call with the LVS founding team. No pitching, no pressure. A genuine conversation about whether this is the right fit on both sides.
We respond to all assessed investor enquiries within 48 hours. All conversations are confidential.
Access the full portfolio documentation, financial models, and legal framework at the main studio platform.