Briefing · 2026-04-25

Late-April policy + budget shifts: AIMA, ETIAS, FIG, and Bali enforcement

Four updates affecting movers planning H2 2026 arrivals. Portugal's AIMA backlog is finally moving, ETIAS has a hard launch window, UK FIG guidance closed a major loophole, and Bali enforcement broadened into Ubud villas.

Quick answer

Late-April policy + budget shifts: AIMA, ETIAS, FIG, and Bali enforcement (2026-04-25) covers 4 relocation policy and market signals: Portugal AIMA D7 + D8 backlog clearing — 14-month average down to 8 months; ETIAS launch window narrowed to October-November 2026; HMRC FIG Q2 2026 update: UK-sourced employment income confirmed taxable from day one; and 1 more. Each item is sourced from a primary government, embassy, or institutional document and links directly to the original source. WhereNext briefings track visa rule changes, residency programme launches and closures, foreign-buyer property restrictions, and tax-regime changes that materially affect relocation decisions.

Key facts

4 signals tracked each linked to its primary source (government portal, embassy, or institutional document).
Portugal AIMA D7 + D8 backlog clearing — 14-month average down to 8 mo Source: AIMA Portugal Press Release.
ETIAS launch window narrowed to October-November 2026 Source: European Commission.
HMRC FIG Q2 2026 update: UK-sourced employment income confirmed taxabl Source: HMRC GOV.UK.
Published: 2026-04-25 part of the WhereNext Weekly Relocation Briefing series.

1
Portugal AIMA D7 + D8 backlog clearing — 14-month average down to 8 months
AIMA published Q1 2026 throughput numbers showing the post-SEF D7 + D8 first-residency backlog dropped from 14 months (Dec 2024) to ~8 months (Apr 2026). Renewals still average 11 months. Movers can now plan more reliably for arrival-to-residency-card windows.
Source: AIMA Portugal Press Release →·Portugal D7 + D8 visa guide →
visa
2
ETIAS launch window narrowed to October-November 2026
European Commission confirmed Q4 2026 ETIAS launch with a 6-month grace period (no enforcement until Q2 2027). Visa-waiver travellers should apply before October 2026 to avoid border friction.
Source: European Commission →·ETIAS launch guide →
policy
3
HMRC FIG Q2 2026 update: UK-sourced employment income confirmed taxable from day one
April 2026 HMRC technical note explicitly excluded UK-sourced employment income from FIG. The 4-year exemption only covers FOREIGN income/gains — a clarification that closes a frequently-misunderstood loophole. Movers expecting tax-free UK salary during FIG should re-plan.
Source: HMRC GOV.UK →·UK FIG complete guide →
tax
4
Bali — Pondok Wisata enforcement extends to Ubud + Sanur
April 2026 sweep closed 23 unlicensed villas in Ubud and 9 in Sanur. Extends the Canggu/Seminyak crackdown that started January 2026. Long-term renters in Bali should verify Pondok Wisata + KITAS-Investor visa compliance before signing 6+ month leases.
Source: The Jakarta Post →·Bali relocation guide →
housing

How this briefing is curated.Each item references an official source — government release, statutory instrument, institutional report — and links to the WhereNext dataset or guide that contextualises it for relocators. We don’t accept sponsored placements. Methodology →

← All briefings

Portugal AIMA D7 + D8 backlog clearing — 14-month average down to 8 months

AIMA published Q1 2026 throughput numbers showing the post-SEF D7 + D8 first-residency backlog dropped from 14 months (Dec 2024) to ~8 months (Apr 2026). Renewals still average 11 months. Movers can now plan more reliably for arrival-to-residency-card windows.

visa

HMRC FIG Q2 2026 update: UK-sourced employment income confirmed taxable from day one

April 2026 HMRC technical note explicitly excluded UK-sourced employment income from FIG. The 4-year exemption only covers FOREIGN income/gains — a clarification that closes a frequently-misunderstood loophole. Movers expecting tax-free UK salary during FIG should re-plan.

tax

Bali — Pondok Wisata enforcement extends to Ubud + Sanur

April 2026 sweep closed 23 unlicensed villas in Ubud and 9 in Sanur. Extends the Canggu/Seminyak crackdown that started January 2026. Long-term renters in Bali should verify Pondok Wisata + KITAS-Investor visa compliance before signing 6+ month leases.

housing