Portugal–Brazil tax treaty

Article 27 Members of diplomatic missions and consular posts

Artigo 27.º · Membros das missões diplomáticas e postos consulares

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

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Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

O disposto na presente Convenção não prejudicará os privilégios fiscais de que beneficiem os membros das missões diplomáticas e postos consulares em virtude de regras gerais de direito internacional ou de disposições de acordos especiais.

Paying or receiving income between Portugal and Brazil? Article 27 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.

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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