Part II · Tax benefits of a structural nature · Chapter VI · Tax benefits for business capitalisation

Article 42 Elimination of economic double taxation of profits distributed by companies resident in the Portuguese-speaking African countries and in the Democratic Republic of Timor-Leste

Artigo 42.º · Eliminação da dupla tributação económica dos lucros distribuídos por sociedades residentes nos países africanos de língua oficial portuguesa e na República Democrática de Timor-Leste.

Estatuto dos Benefícios Fiscais · republished by Decree-Law No. 108/2008 · consolidated text checked 26 October 2026

(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as wholly repealed and the repealing provision (Article 210 of Law No. 83-C/2013) matches the amendment record.

Planning around a Portuguese tax benefit? Article 42 sets the conditions.

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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.

Applying the law

Portuguese tax benefits, claimed on time and kept

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