Hi, I am Inês Azevedo, your Global Legal Advisor.
I will help you with the migration planning and make sure you get the right type of visa and residency according to your professional background or investment objectives. I will be in touch with Portuguese consulates in your country of origin and relevant institutions in Portugal.
Hi, I am Teresa, your Global Tax Adviser.
Understanding the Portuguese tax system and tax residency is essential for a successful integration. I will advise you on how to choose the best tax plan for you or your business and how to make the best out of the Portuguese tax incentive models.
Hi, I am Ricardo, your Real Estate Specialist.
With me you will find a temporary housing solution hassle-free, before you land or when you arrive. I will then help you secure the right mid- or long-term rental for you and your family. Or, if the time is right, I will assist you with purchasing your dream home.
When it comes to your business, I can assist in renting or purchasing the office or retail space that best suits your needs.
With our legal team I will make sure all contracts and regulatory matters concerning real estate are fulfilled.
Hi, I am Gonzalo, your Migration Adviser.
We will help you get all the must have’s once you land in Portugal to make sure your relocation and future integration runs smoothly: obtain a tax identification number, open a bank account, register your address of residence, get your health and social security number, enrol your children to school, receive mail.
Land a job in Portugal. Recruit your staff locally or internationally and provide them with the right type of the work visa. Plan a career.
Hi, I am Raquel, your Global Corporate Adviser.
If you are establishing a new company, subsidiary or branch, or relocating an existing one, we provide full-fledge business incorporation services.
Hi, I am James, your Investment and Incentives Adviser.
If you wish to explore investment opportunities or benefit from the incentives Portugal offers, I will help you chose the option that fits your business objectives. With constant support from our incorporation and tax lawyers, I will make sure your investment is placed correctly and meaningfully.
Hi, I am Gonzalo, your Migration Adviser.
We will help you get all the must have’s once you land in Portugal to make sure your relocation and future integration runs smoothly: obtain a tax identification number, open a bank account, register your address of residence, get your health and social security number, enrol your children to school, receive mail.
We try to provide full-fledge relocation and integration services. And our approach is to recognise special requirements and build an offer that can include all you can think of, at any stage of your relocation process.
Below you can find some complementary services we identified as very useful and which are quite popular among our clients.
Highly skilled third country (non-EU/EEA/Swiss) professionals, academics or researchers.
* If the applicant is staying in Portugal legally (e.g. on a tourist visa), he/she can skip this step and apply there for a residence permit.
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | - | ||
Post-arrival procedures:
|
- | |||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
2 weeks avg. |
Post-arrival procedures:
|
- | ||
2-4 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The "Apply in Portugal" scenario in practice means that potential employees can arrive in Portugal on a tourist visa, start working on the basis of a Promissory Employment Agreement and simultaneously apply for the visa in Portugal. For the employer, this means that it significantly cuts the time needed to actually employ someone who does not have to go back to the home country to apply for the visa.
4. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Obtaining a Social Security number (NISS)
Highly Qualified Work Visa
Analysis
Visa Application
Fee € 1500
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.
Third country immigrant nationals (non-EU/EEA/Swiss) who wish to work in Portugal.
* If the applicant is staying in Portugal legally (e.g. on a tourist visa), he/she can skip this step and apply there for a residence permit.
GOVERNMENT FEES | ||||
---|---|---|---|---|
Company posts a job ad at IEFPonline | - | |||
1 month | Receiving an affirmative statement from IEFP | - | ||
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | |||
Post-arrival procedures:
|
- | |||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
Company posts a job ad at IEFPonline | - | |||
1 month | Receiving an affirmative statement from IEFP | - | ||
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
2 weeks avg. |
Post-arrival procedures:
|
- | ||
2-4 months | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The IEFP statement usually takes 30 days to be obtained. In the case of a refusal, an appeal may be filed, which will extend the process for another 30 days approximately.
4. The "Apply in Portugal" scenario in practice means that potential employees can arrive in Portugal on a tourist visa, start working on the basis of a Promissory Employment Agreement and simultaneously apply for the visa in Portugal. For the employer, this means that it significantly cuts the time needed to actually employ someone who does not have to go back to the home country to apply for the visa.
5. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Obtaining a Social Security number (NISS)
Visa Type
Analysis
Visa Application
moviinn Fee
Work Visa
Analysis
Visa Application
Fee € 2000
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.
Third country entrepreneur nationals (non-EU/EEA/Swiss) who wish to set up a business in Portugal, either as sole traders, freelance workers or by incorporating a company.
* If the applicant is staying in Portugal legally (e.g. on a tourist visa), he/she can skip this step and apply there for a residence permit.
* Funds to be invested in the business can come from loans obtained from banks.
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - | ||
Subject to the option chosen | Incorporate a company in Portugal, invest or have services contracted | Subject to the option chosen |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | - | ||
1 week avg. |
Post-arrival procedures:
|
- | ||
Subject to the option chosen | Incorporate a company in Portugal, invest or have services contracted | Subject to the option chosen | ||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - | ||
Subject to the option chosen | Incorporate a company in Portugal, invest or have services contracted | Subject to the option chosen |
1 week avg. |
Post-arrival procedures:
|
- | ||
Subject to the option chosen | Incorporate a company in Portugal, invest or have services contracted | Subject to the option chosen | ||
2-4 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The "Apply in Portugal" scenario in practice means that entrepreneurs can arrive in Portugal on a tourist visa (or visa waiver period), begin setting up their business and simultaneously apply for the residence permit in Portugal.
4. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Obtaining a Portuguese Tax Identification Number (NIF)
* includes Tax representation for foreign non-EU, Iceland, Liechtenstein or Norway residents.
Obtaining a Social Security number (NISS)
Opening a Portuguese bank account
Incorporate a company in Portugal or set up a business as a sole trader or freelance worker
Visa Type
Analysis
Visa Application
moviinn Fee
Entrepreneurship Visa
Analysis
Visa Application
Fee € 2000
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.
Third Country nationals (non-EU/EEA/Swiss) who wish to live in Portugal off their foreign sourced income (pensions, movable assets, real estate, intellectual property, financial investments, etc.).
* If the applicant is staying in Portugal legally (e.g. on a tourist visa), he/she can skip this step and apply there for a residence permit.
* Minimum income required depends on the number of family members - suggested annual income to be around € 30,000 (applicant) to € 50,000 (family).
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Obtain a Portuguese tax identification number (NIF) | - | ||
1 day | Open a bank account and transfer funds to Portugal | - |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | - | ||
Post-arrival procedures:
|
- | |||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Obtain a Portuguese tax identification number (NIF) | - | ||
1 day | Open a bank account and transfer funds to Portugal | - |
2 weeks avg. |
Post-arrival procedures:
|
- | ||
2-4 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The "Apply in Portugal" scenario in practice means that the applicant can arrive in Portugal on a tourist visa (or visa waiver period) and apply for the residence permit there.
4. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Visa Type
Analysis
Visa Application
moviinn Fee
Own Income Visa
Analysis
Visa Application
Fee € 2000
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a Social Security number (NISS)
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation and other communications costs.
Application for a Tech Visa is preceded by a certification of the companies wishing to attract/hire highly qualified (non-EU/EEA/Swiss) immigrants, thus simplifying visa procedures.
* If the applicant is staying in Portugal legally (e.g. on a tourist visa), he/she can skip this step and apply there for a residence permit.
GOVERNMENT FEES | ||||
---|---|---|---|---|
5 weeks avg. | Obtaining Tech Visa Certification | - |
1-2 weeks avg. | Gathering required documents | - | ||
1 day |
|
- | ||
Up to 20 business days | Certification issued | - |
After 2nd year | Renewal | - |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - | ||
1 day | Obtain a letter of sponsorship from the company | - |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | - | ||
1 week avg. |
Post-arrival procedures:
|
- | ||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - | ||
1 day | Obtain a letter of sponsorship from the company | - |
1 week avg. |
Post-arrival procedures:
|
- | ||
2-4 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The "Apply in Portugal" scenario in practice means that applicants can arrive in Portugal on a tourist visa (or visa waiver period), start working on the basis of an employment promissory agreement and simultaneously apply for the residence permit in Portugal.
4. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Application to the Tech Visa Certification
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Obtaining a Social Security number (NISS)
Tech Visa
Analysis
Visa Application
Fee € 1500
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.
Non-EU/EEA/Swiss entrepreneurs who want to be part of one of the fastest growing startup communities in Europe.
Besides the residence visa, entrepreneurs will also be able to benefit from all the incentives and support of the StartUP Portugal Programme.
The assessment, by IAPMEI, of the economic and innovative potential is made based on the degree of innovation, the scalability of the business, market potential, the capacity of the management team, the potential for creating qualified employment in Portugal and the relevance of the applicant in the team.
GOVERNMENT FEES | ||||
---|---|---|---|---|
1-2 weeks avg. | Gathering required documents | - | ||
1 day | Register at IAPMEI’s platform | - | ||
Send declaration of interest to one or more incubators. | - | |||
1-2 months | Obtain affirmative acceptance letter of at least one incubator | - | ||
1-3 days | Get bank statement of sufficient means/funds | - | ||
1 day | Submit application online | - | ||
Up to 30 days | Approval of the entrepreneur(s) in the programme | - | ||
1-2 weeks | Enter into a contract with the chosen incubator | - |
GOVERNMENT FEES | ||||
---|---|---|---|---|
Obtained in Step 1 | Contract with the chosen incubator | - | ||
1 day | Obtain a Portuguese tax identification number (NIF) | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
2 weeks avg. | Gathering required documents | - | ||
Book a date at the Portuguese Consulate in the country of origin | - | |||
3 weeks avg. | Interview at the Portuguese Consulate, submitting required documents for visa application | € 90 | ||
60 days | Issuance of visa | - | ||
1 week avg. |
Post-arrival procedures:
|
- | ||
2-4 months avg. | SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
GOVERNMENT FEES | ||||
---|---|---|---|---|
1 day | Obtain a Portuguese tax identification number (NIF) | - | ||
1 day | Open a bank account | - | ||
1 day | Obtain a Social Security number (NISS) | - |
1 week avg. |
Post-arrival procedures:
|
- | ||
6 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 83.10 | ||
2 weeks avg. | SEF issues a 1-year residence permit | € 72 |
After 1st year | First renewal | € 155.10 | ||
After 3rd year | Second renewal | € 155.10 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. The "Apply in Portugal" scenario in practice means that applicants can arrive in Portugal on a tourist visa (or visa waiver period) and apply there for the residence permit.
4. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
Step 1 - Business Incubator Application
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Obtaining a Social Security number (NISS)
StartUP Visa
Analysis
Visa Application
Fee € 1400
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Obtaining a National Health Service (NHS) card
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.
Non-EU/EEA/Swiss nationals who wish to invest in Portugal and who do not intend to spend 6 months in the country per year (minimum: 7 days in the first year and 14 in the following years).
Submitting proof of successful conclusion of one of the above Golden Visa investment options (timeline depending on the investment option chosen).
REAL ESTATE INVESTMENT SCENARIO | GOVERNMENT FEES | |||
---|---|---|---|---|
1 day | Apply for a Portuguese tax identification number | - | ||
1 day | Open a bank account and transfer funds | - | ||
Subject to the option chosen | Submitting proof of successful conclusion of one of the Golden Visa investment options | - |
2-4 weeks avg. | Search and selection of a property | - | ||||||||||||||||||
1-2 weeks avg. |
|
- | ||||||||||||||||||
1-2 weeks avg. | Sign the CPCV | - | ||||||||||||||||||
1 week avg. |
|
|
|
|
||||||||||||||||
1-4 months avg. | Schedule a SEF (Portuguese Immigration and Borders Service) appointment to obtain biometric data like fingerprints, signature and photo | € 532.70 | ||||||||||||||||||
4-12 weeks avg. | SEF issues a 1-year residence permit | € 5324.60 |
* TRV Tax Registration Value
* IMT:
* IMI:
After 1st year | First renewal | € 2662.30 | ||
After 3rd year | Second renewal | € 2662.30 | ||
After 5th year | Getting a permanent residence permit | € 221.20 | ||
After 5th year | Applying for Portuguese citizenship | € 250 |
1. Timelines are estimates and refer to business days.
2. Government fees are reviewed on an annual basis.
3. In the case of a negative (rejected) or unsatisfactory (unfavorable) visa decision, an appeal may be filed, which will extend the process for another 20 business days approximately.
4. Family reunification - Government fees: € 532.70 for analysis; € 5324.60 for issuance; € 2662.30 for renewals.
Obtaining a Portuguese Tax Identification Number (NIF)
Opening a Portuguese bank account
Visa Type
Analysis
Visa Application
moviinn Fee
Golden Visa
Analysis
Visa Application
Fee € 5000
First renewal
Second renewal
Applying for permanent residency
Applying for Portuguese citizenship
Consultation with our Specialist
Our fees are displayed without VAT and do not include costs of Portuguese Authorities in relation to fees, taxes, duties, etc., as well as traveling, translation, communications and other expenses.