Business Operations in Portugal (Portfolio 977)


Filipe Romão


Uría Menéndez - Proença De Carvalho


Miguel Durham Agrellos

Founding Partner

Durham Agrellos


Marta Pontes


Uría Menéndez - Proença De Carvalho


António Castro Caldas


Uría Menéndez - Proença de Carvalho


Cláudia Reis Duarte


Uría Menéndez - Proença De Carvalho

Tiago Rodrigues

Group Head of Tax

Mantrac Group


André Nascimento


Uría Menéndez - Proença de Carvalho


Joana Torres Ereio

Senior Associate

Uría Menéndez


Francisco Da Cunha Ferreira


Uría Menéndez


Tânia Luísa Faria


Uría Menéndez-Proença de Carvalho

At a glance

I. Portugal — An Overview

II. Operating a Business in Portugal

III. Forms of Doing Business in Portugal

IV. Main Taxes

V. Taxation of Domestic Corporations

VI. Taxation of Nonresident Entities

VII. Taxation of Permanent Establishments

VIII. Taxation of Partnerships and Other Business Entities

IX. Taxation of Resident Individuals

X. Taxation of Nonresident Individuals

XI. Inheritance and Gift Tax

XII. Value Added Tax

XIII. Other Taxes on Transactions and Services and Local Taxes

XIV. Transfer Pricing

XV. Anti-abuse Provisions and Special Provisions Relating to Multinational Corporations

XVI. Avoidance of Double Taxation

XVII. Tax Procedures


The Portfolio analyzes in detail the statutory and procedural framework of foreign investments in Portugal, as well as the general aspects of corporate law that may help a foreign investor to choose the best investment structure.The Portfolio also provides a detailed analysis of the Portuguese income tax as it applies to individuals, corporations, and partnership-like entities. It also discusses the value added tax, stamp tax, real property transfer tax, real property tax, social security contributions and other taxes on transactions and services as well as local and regional taxes.

In addition to the discussion of Portugal's tax treaties contained in the Detailed Analysis, a comparative table of the withholding rates provided for in the tax treaties is contained in the Worksheets, as is the text of the Portugal-United States tax treaty.


Request pricing

Subscribe to Bloomberg Tax to read the full portfolio. Already a subscriber? Login.

This site is protected by reCAPTCHA and the Google Privacy Policy, and Terms of Service apply.

By submitting my information, I agree to the privacy policy and to be contacted about Bloomberg Industry Group products and services.

View all portfolios