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Meet The Law | Tax

Exemption from withholding payment of interest and royalties

09/08/2013

It has been published the Law no. 55/2013, of August 8, which established from July 1, 2013, an exemption of Income Tax of Individuals Collective (IRC) for interest and royalties dued or paid by entities that reside in Portugal (as well as permanent establishments in Portugal of entities resident in other EU member States or Switzerland) to a beneficial owner that is a corporation or a permanent establishment situated in another member State of the EU or Switzerland.

Please check the PDF for more detailed information (Portuguese version only).

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Meet The Law | Tax
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Authors

Patrick Dewerbe
Partner
Lisbon
Nuno Pena
Partner
Lisbon
 Nuno Santos
Nuno Figueirôa Santos
Partner
Lisbon