2. The Convention shall enter into force one month after the exchange of the instruments of ratification and its provisions shall apply for the first time:
2. A Convenção entrará em vigor um mês após a troca dos instrumentos de ratificação e as suas disposições serão aplicáveis pela primeira vez:
a) as regards taxes due at source, to taxes the chargeable event for which occurs on or after 1 January of the calendar year following that in which the Convention enters into force;
a) Quanto aos impostos devidos na fonte, aos impostos cujo facto gerador surja a partir de 1 de Janeiro do ano civil seguinte ao da entrada em vigor da Convenção;
b) as regards other taxes, to taxes charged on income for the calendar year following that in which the Convention enters into force and for financial years ending in the course of that year.
b) Quanto aos demais impostos, aos impostos lançados sobre rendimentos relativos ao ano civil seguinte ao da entrada em vigor da Convenção e aos exercícios encerrados no decurso desse ano.
3. The provisions of Article 8 shall apply to taxes charged on income for 1963 and subsequent years.
3. O disposto no artigo 8.º aplicar-se-á aos impostos lançados sobre rendimentos relativos ao ano de 1963 e aos seguintes.
Paying or receiving income between Portugal and France? Article 32 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.
We would like to use Google Analytics to understand which pages are useful. It sets cookies and is only loaded if you agree. The site works the same either way. Cookie policy
