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Portugal

14 May 2008

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Treaties in force

On 13 March 2008, the Portuguese tax authorities issued notice (oficio circulado) No. 20129, stating that 48 double taxation treaties (DTTs) concluded by Portugal are currently in force, as follows:

Treaty partner Legal reference Date of entry into force Dividends rate (%) Interest rate (%) Royalties rate (%)
Algeria Parliament Resolution (PR) 22/06 of 23/03/2006 01/05/2006 10/15 15 10
Austria Decree-Law (DL) 70/71 of 08/03/1971 28/02/1972 15 10 5/10
Belgium DL 619/70 of 15/15/1971 and Parliament Resolution 82/00 of 14/12/2000 19/02/1971; 05/04/2001 15 15 10
Brazil PR 33/01 of 27/04/2001 05/10/2001 10/15 15 15
Bulgaria PR 14/96 of 11/04/1996 18/07/1996 10/15 10 10
Canada PR 81/00 of 06/12/2000 24/10/2001 10/15 10 10
Cape Verde PR 63/00 of 12/07/2000 15/12/2000 10 10 10
China (People's Rep.) PR 28/2000 of 30/03/2000 08/06/2000 10 10 10
Cuba PR 49/01 of 13 July 2001 28/12/2005 5/10 10 5
Czech Republic PR 26/97 of 09/05/1997 01/10/1997 10/15 10 10
Denmark PR 6/02 of 23/02/2002 24/05/2002 10 10 10
Estonia PR 47/04 of 08/07/2004 23/07/2004 10 10 10
Finland DL 49/70 of 23/10/1970 14/07/1971 10/15 15 10
France DL 105/71 of 26/03/1971 18/11/1972 15 10/12 5
Germany Law 12/82 of 03/06/1982 08/10/1982 15 10/15 10
Greece PR 25/02 of 04/04/2002 13/08/2002 15 15 10
Hungary PR 4/99 of 28/01/1999 08/05/2000 10/15 10 10
Iceland PR 16/02 of 08/03/2002 11/04/2002 10/15 10 10
India PR 20/2000 of 06/03/2000 05/04/2000 10/15 10 10
Ireland PR 29/94 of 24/06/1994 11/07/1994 15 15 10
Italy Law 10/82 of 01/06/1982 15/01/1983 15 15 12
Korea (Rep.) PR 25/97 of 08/05/1997 21/12/1997 10/15 15 10
Latvia PR 12/03 of 28/02/2003 07/03/2003 10 10 10
Lithuania PR 10/03 of 25/02/2003 26/02/2003 10 10 10
Luxembourg PR 56/00 of 30 June 2000 30/12/2000 10 10/15 10
Macao PR 80-A/99 of 16/12/1999 01-01-1999 10 10 10
Malta PR 11/02 of 25/02/2002 05/04/2002 10/15 10 10
Mexico PR 84/00 of 15/15/2000 09/01/2001 10 10 10
Morocco PR 69-A/98 of 23/12/1998 27/06/2000 10/15 12 10
Mozambique PR 36/92 of 30/12/1992 01/01/1994 15 10 10
Netherlands PR 62/00 of 12/07/2000 11/08/2000 10 10 10
Norway DL 504/70 of 27/10/1970 01/10/1971 10/15 15 10
Pakistan PR 66/03 of 02/08/2003 04/06/2007 10/15 10 10
Poland PR 57/97 of 09/09/1997 04/02/1998 10/15 10 10
Romania PR 56/99 of 10/07/1999 14/07/1999 10/15 10 10
Russia PR 10/02 of 25/02/2002 11/12/2002 10/15 10 10
Singapore PR 85/00 of 15/12/2000 16/03/2001 10 10 10
Slovak Republic PR 49/04 of 13/07/2004 02/11/2004 10/15 10 10
Slovenia PR 48/04 of 10/07/2004 18/08/2004 5/15 10 5
Spain PR 6/95 of 28/01/1995 28/06/1995 10/15 15 5
Sweden PR 20/03 of 11/03/2003 19/12/2003 10 10 10
Switzerland DL 716/74 of 12/12/1974 17/12/1975 10/15 10 5
Tunisia PR 33/2000 of 31/03/2000 21/08/2000 15 15 10
Turkey PR 13/06 of 21/02/2006 18/12/2006 5/15 10/15 10
Ukraine PR 15/02 of 08/03/2002 11/03/2002 10/15 10 10
United Kingdom DL 48497 of 24/07/1968 20/01/1969 10/15 10 5
United States PR 39/95 of 12/10/1995 01/01/1996 5/10/15 10 10
Venezuela PR 68/97 of 05/12/1997 08/01/1998 10/15 10 10/12

The reduced rates of the DTTs concluded by Portugal can only be applied when the entity paying the income has in its possession the required certificates duly filed and authenticated by the respective tax authorities

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