A teacher (enseignant) or professor who is, or was previously, a resident of a Contracting State and who visits the other State for the purpose of teaching, for a period not exceeding two years, at an establishment belonging to the State, to a legal person governed by public law or to a non-profit legal person shall be exempt from tax in both States on the remuneration received for such teaching which has its source in that other State.
Uma pessoa que se dedica ao ensino (enseignant) ou um professor que é, ou foi antes, residente de um Estado Contratante e que se desloca ao outro Estado com vista a nele ensinar, durante um período não excedente a dois anos, num estabelecimento pertencente ao Estado, a uma pessoa colectiva de direito público ou a uma pessoa colectiva sem fins lucrativos é isento de imposto em ambos os Estados pelas remunerações recebidas em consequência deste ensino que tiveram a sua fonte nesse outro Estado.
Two-year limit; exemption in both States.
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 French and only those texts are authentic. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.