We are thinking about moving to Portugal to live for some or all of the year on an ongoing basis. We both work for a small UK company from our home (even pre-covid) and so in theory basing ourselves out of Portugal wouldn't mean much practical difference for our employer for the work we do.
However, if we both worked out of our rented apartment in Portugal, would we be triggering a Permanent Establishment situation?
My husband has a technical role but I do bits of everything, which includes marketing, some business development and contract preparation. All of that is for UK based work, however, and would still be the case if we were in Portugal. We wouldn't be seeking to develop business opportunities in Portugal.
An alternative would be to live in Portugal for less than 183 days per year but I don't know if that would protect our employer and if that would affect our residency status and our aspiration to eventually get Portuguese citizenship.
Perhaps I'm asking for the world on a stick! 😆