To date, Portugal has signed double taxation treaties with: Algeria, Austria, Barbados, Belgium, Brazil, Bulgaria, Cape Verde, Canada, Chile, China, Colombia, Cyprus, Cuba, Denmark, Estonia, Finland, France, Germany, Greece, Guinea-Bissau, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, South Africa, Spain, United Arab Emirates, United States of America. Japan, Kuwait, Latvia, Lithuania, Luxembourg, Macao, Malta, Mexico, Morocco, Mozambique, Norway, Panama, Pakistan, Peru, Poland, Qatar, United Kingdom, Czech Republic, Republic of Uruguay, Romania, Russia, Singapore, Sweden, Switzerland, Timor-Leste, Tunisia, Ukraine, Venezuela. There is no minimum threshold / number of days that exempts the worker from the obligations to deposit and pay taxes in Portugal with regard to Portuguese working days. However, the application of a double taxation convention may determine that the worker has no obligation to declare, provided that the person spends less than 183 days in Portugal and that the person`s income is not paid by a Portuguese entity or is not charged to a Portuguese unit For more information on how to avoid double taxation, you can contact our law firm in Portugal. Based on European Union (EU) rules and bilateral social security agreements, an exemption from social security contributions may apply to extended business travellers. No withholding tax is levied on royalties paid to foreign beneficiaries. Regardless of a double taxation agreement, profits transferred abroad by the Swiss establishment of a foreign company are not subject to withholding tax. 30.07.2019 The new double taxation agreement between Switzerland and Zambia will enter into force on 28.10.2019 Amendments to the double taxation agreement with the United Kingdom in force Over the years, Portugal has signed fifty-two double taxation treaties for the avoidance of double taxation of income tax in accordance with the OECD Model Convention, with some reservations aimed essentially at ensuring a broader concept of permanent establishment and at ensuring double taxation in the country of origin with regard to dividends, interest and royalties. Generally, contracts entered into use the ordinary tax credit method, bearing in mind that some agreements provide for an equivalent tax credit or credit.
Portuguese residents are subject to the taxation of their worldwide income at a progressive marginal rate, and non-residents are subject to Portuguese tax on their Portuguese income at the rates in force (between 25 and 28%), depending on the type of income received. A double taxation convention may provide for a change in these rules. On 13 March 2009, the Federal Council announced Switzerland`s intention to adopt the OECD standards for administrative assistance in tax matters, in accordance with Article 26 of the OECD Model Convention. . . .