Shared visa-free access (convenient transit)
111
Second-passport upgrade comparison: VF + VOA + ETA counted; eVisa excluded.
111
2
38
113→160
Africa +13 · Asia +12 · South America +8 · North America / Caribbean +7 · other regions +7
Access score (199-entity audit scope) · chart scale 0 to 160
Citizenship ≠ tax residency: an extra passport does not by itself change where you pay tax — only a genuine move of tax residence (home, days, center of life) does.
| Item | Taiwan | Portugal |
|---|---|---|
| Taxation basis | Hybrid | Worldwide |
| Top personal income tax | 40% | 48% |
| Capital gains tax | — | 28% |
| CRS exchange | Non-participant | Participant |
Champagne gold = the lower known rate in that row; it is not an overall tax recommendation.