Teachers who are, or were immediately before, residents of a Contracting State and who, during a period of temporary residence in the other Contracting State not exceeding two years, receive remuneration for teaching at a university, college, school or other educational institution of that other Contracting State shall not be taxed in that other State on such remuneration, provided that the said institutions belong to the State or to a non-profit legal person and such remuneration is not taxed in the first-mentioned Contracting State.
Os professores que são, ou foram imediatamente antes, residentes de um Estado Contratante e que no decurso de um período de residência temporária no outro Estado Contratante, não excedente a dois anos, recebam remunerações pelo ensino numa universidade, num colégio, numa escola ou noutro estabelecimento de ensino desse outro Estado Contratante não são neste tributados por tais remunerações, desde que os ditos estabelecimentos pertençam ao Estado ou a uma pessoa colectiva sem fins lucrativos e tais remunerações não sejam tributadas no primeiro Estado Contratante.
Two-year limit; exemption conditional on non-taxation in the home State and on a public or non-profit institution.
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 Spanish 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.