Income subject to IRS obtained in Portuguese territory by non-resident taxpayers may not be transferred abroad unless the tax due is shown to have been paid or secured.
Não se podem realizar transferências para o estrangeiro de rendimentos sujeitos a IRS obtidos em território português por sujeitos passivos não residentes sem que se mostre pago ou assegurado o imposto que for devido.
The prohibition on transferring abroad IRS-liable income of non-residents unless the tax due is shown to be paid or secured is retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.