Tax Agreement Portugal

10 oktober 2021

By Circular of 13 March 2009 (No 20137), the International Relations Division of the Directorate-General for Taxation again published the official list of all international double taxation conventions concluded by Portugal. The reason for this publication is that traders need up-to-date information on existing agreements and legal instruments that preceded their publication, the date of their entry into force and easy access to tax rates in situations where withholding tax is partially cancelled. On the other hand, the exception to this mandatory rule is the situation in which the non-resident does not fulfil the conditions laid down in a bilateral agreement or where such an agreement does not exist, so that only the source State (in whose territory the income received is taxed) applies the internal tax policy to the income of non-residents operating in its territory.

Stöd Rengsjö Framtid

Bankgiro 253-8445