1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.
1 - Com ressalva do disposto no n.º 2 do artigo 19.º, as pensões e remunerações similares pagas a um residente de um Estado Contratante em consequência de um emprego anterior só podem ser tributadas nesse Estado.
2. Notwithstanding the provisions of paragraph 1 of this Article, pensions and similar remuneration paid under the social security legislation of a Contracting State or of a political subdivision thereof shall be taxable only in that State.
2 - Não obstante o disposto no n.º 1 deste artigo, as pensões e remunerações similares pagas nos termos da legislação relativa à segurança ou seguridade social de um Estado Contratante ou de uma das suas subdivisões políticas só podem ser tributadas nesse Estado.
“segurança ou seguridade social” combines the European and Brazilian Portuguese terms for social security.
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.
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.