Portugal–United States tax treaty

Article 29 Diplomatic agents and consular officers

Artigo 29.º · Agentes diplomáticos e funcionários consulares

Convenção Portugal–Estados Unidos · signed 6 September 1994 · in force 18 December 1995 · English: authentic text

#

Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers 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 agentes diplomáticos ou os funcionários consulares em virtude de regras gerais de direito internacional ou de disposições de acordos especiais.

Paying or receiving income between Portugal and the United States? Article 29 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.

The English column is an authentic text of the Convention, reproduced from the Diário da República publication (Resolution of the Assembly of the Republic No. 39/95), checked against the text published by the US Internal Revenue Service. The Convention was done in Portuguese and English, each text being 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 the United States, 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.

Get a quote