Portugal–Brazil tax treaty

Article 1 Persons covered

Artigo 1.º · Pessoas visadas

Convenção Portugal–Brasil · signed 16 May 2000 · in force 5 October 2001 · English: our translation

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This Convention shall apply to persons who are residents of one or both of the Contracting States.

Esta Convenção aplica-se às pessoas residentes de um ou de ambos os Estados Contratantes.

What we checked in this article

Follows the OECD Model (1977/1992 wording).

Paying or receiving income between Portugal and Brazil? Article 1 may decide where it is taxed.

We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.

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Unofficial English translation prepared by BCA Portugal for reference. The Convention was done in Portuguese and only that text is authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.

Applying the law

Treaty relief between Portugal and Brazil, claimed correctly

Treaty rates are not automatic in Portugal: the recipient must give the payer a form certified by its own tax authority before the tax is due, or claim a refund afterwards. We check which article applies, the rate and the paperwork.

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