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WHEN the financial crisis hammered Portugal's economy, hundreds of thousands of its people left,
當金融危機席卷葡萄牙經濟時，數十萬葡萄牙人離開了，
taking advantage of the European Union's rules on free movement to find work in countries that were hit less hard.
他們利用歐盟自由出入的規定在那些受經濟危機打擊較小的國家中找工作。
Now Portugal is welcoming older people going in the other direction, not for jobs but for a warm, cheap retirement.
現在葡萄牙以另一種方式歡迎老年人，不為工作而是為了一種溫暖、廉價的退休政策。
Well-off baby-boomers are flocking to Lisbon, Sintra and the Algarve, drawn in part by Portugal's tax exemptions on foreign income.
在嬰兒潮出生的人生活寬裕，他們涌入里斯本、辛特拉以及阿爾加維，被葡萄牙對海外收入的免稅政策所吸引。
Under its non-habitual-residency scheme, pensions from abroad can be drawn tax-free for a decade.
在非常住稅務居民計劃下，來自海外的退休金可免除十年稅收。
Bilateral double-taxation agreements are intended to ensure that income does not end up being taxed twice.
雙邊雙重課稅協議旨在確保收入不被二次征稅。
But some countries, seeking to boost domestic demand by luring wealthy immigrants,
但是為了吸引富裕移民促進國內需求，
have arranged matters so that they can avoid paying any tax on income earned outside their country of residence, such as pensions, capital gains and rent.
一些國家做好了一切安排，讓那些富裕的移民可以避免為來自居住國之外的收入上繳任何稅，比如養老金、資本收益及租金。
To qualify, foreign pensioners who move to Portugal need only stick around for six months a year and register as tax-resident.
移居葡萄牙的海外領取退休金人員僅需一年內在該國停留6個月并注冊成為該國納稅居民便可獲得該國移民資格。
Portugal is not the only EU country where foreign pensioners can find a sweet deal.
在歐盟國家中，葡萄牙并非唯一一個讓海外領取退休金人員嘗到甜頭的國家。
France taxes some pensions taken as a lump sum at 7.5%; with judicious use of private health insurance,
法國對一些養老金一次性征稅7.5%；對私人醫療保險的合理使用
pensioners can also avoid paying the social charges of 9.1% normally levied on pensions.
也可讓領取退休金的人避免繳納養老金9.1%的社會負擔費用。
Malta exempts pensions of up to 13,200 euros ($15,200) from tax altogether, with a flat rate of 15% above that.
馬爾他免除了高達132000歐元（15200美元）的稅，均一費率為15%高于該數額。
State pensions are often excluded from generous exemptions but Cyprus taxes all pensions at 5%,
國家養老金常被排除在慷慨的免稅政策之外，但除塞浦路斯外，該國對所有養老金征稅5%，
making it particularly attractive for retired civil servants. It also allows people to withdraw their entire pension pots as a lump sum tax-free.
這對已退休公務員尤有吸引力。人們還能將一次性免征稅的所有養老金取出來。
Governments elsewhere are cross about being undercut. Portugal's most vocal critics are the Nordics.
他國政府抱怨財政被削弱。葡萄牙最直白的批評來自北歐人。
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