Portugal–France tax treaty

Article 30 Mode of application

Artigo 30.º · Modalidades de aplicação

Convenção Portugal–França · signed 14 January 1971 · in force 18 November 1972 · English: our translation

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The competent authorities of the Contracting States shall determine the mode of application of this Convention.

As autoridades competentes dos Estados Contratantes determinarão as modalidades de aplicação da presente Convenção.

Paying or receiving income between Portugal and France? Article 30 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 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.

Applying the law

Treaty relief between Portugal and France, 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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