Top Ranked Law Firms: Portugal

Withholding Tax on Dividends Paid to Non-Resident Collective Investment Undertakings

PORTUGAL IN BREACH OF THE FREE MOVEMENT OF CAPITAL PROVIDED FOR IN THE TREATY ON THE FUNCTIONING OF THE EUROPEAN UNION The European Court of Justice (ECJ) ruled, in the case AllianzGI-Fonds AEVN (C-545/19), following a request for preliminary ruling from the Tax Arbitration Court in Portugal, that article 22 of the Tax Benefits Statute […]

03 May 2022
Contributed by SRS Advogados

Filter Practice Area:

Currently Viewing All
  • Toggle All
  • Total Rank
  • Total IP Rank
  • Administrative & Public Law
  • Banking & Finance
  • Capital Markets
  • Capital Markets: Debt
  • Capital markets: Equity
  • Competition/Antitrust
  • Corporate/Commercial
  • Corporate/M&A
  • Data Protection
  • Dispute Resolution
  • Energy & Natural Resources
  • Insurance
  • IP
  • IP: Patents
  • IP: Patents: Contentious
  • IP: Patents: Prosecution
  • IP: Trademarks
  • IP: trademarks: Contentious
  • IP: Trademarks: Prosecution
  • Labour & Employment
  • Life Sciences
  • Planning
  • Private Client
  • Private Equity
  • Private Wealth Law
  • Projects
  • Real Estate
  • Restructuring & Insolvency
  • Tax
  • TMT
  • Transport
  • White-Collar Crime
<
Full Table IP Table
Scroll Left Use arrows for more Practice Area tables Scroll Right

Total Rank

Total IP Rank

Administrative & Public Law

Banking & Finance

Capital Markets

Capital Markets: Debt

Capital markets: Equity

Competition / Antitrust

Corporate / Commercial

Corporate / M&A

Data Protection

Dispute Resolution

Energy & Natural Resources

Insurance

General IP

IP: Patents

IP: Patents: Contentious

IP: Patents: Prosecution

IP: Trademarks

IP: trademarks: Contentious

IP: Trademarks: Prosecution

Labour & Employment

Life Sciences

Planning

Private Client

Private Equity

Private Wealth Law

Projects

Real Estate

Restructuring & Insolvency

Tax

TMT

Transport

White-Collar Crime

554.0
66.0
10.0
10.0
10.0
10.0
10.0
10.0
0.0
10.0
10.0
10.0
8.7
10.0
8.0
8.0
0.0
0.0
8.0
10.0
8.0
10.0
8.0
10.0
10.0
8.0
10.0
10.0
9.0
8.7
10.0
9.0
8.7
10.0
538.0
90.0
10.0
10.0
10.0
10.0
10.0
10.0
0.0
10.0
10.0
9.2
9.3
10.0
10.0
10.0
7.0
0.0
8.0
7.0
6.0
6.0
10.0
8.0
8.0
10.0
8.0
10.0
10.0
10.0
10.0
10.0
8.0
10.0
512.0
56.0
9.0
8.5
8.7
8.0
8.0
10.0
0.0
10.0
8.0
10.0
7.3
8.0
10.0
0.0
8.0
0.0
0.0
8.0
6.0
10.0
10.0
8.0
8.0
8.0
0.0
8.4
9.0
10.0
9.0
8.0
9.0
8.0
486.0
12.0
9.0
8.0
9.2
7.0
8.0
8.0
0.0
10.0
6.0
10.0
8.0
8.0
0.0
0.0
6.0
0.0
0.0
6.0
0.0
7.0
0.0
0.0
8.0
8.0
10.0
8.3
10.0
8.0
9.0
6.0
0.0
10.0
410.0
6.0
7.0
8.0
8.0
8.0
8.0
7.0
0.0
8.0
6.0
7.2
8.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
7.0
0.0
6.0
10.0
6.0
8.0
6.8
9.0
8.0
8.3
5.0
10.0
8.0
370.0
10.0
7.0
10.0
10.0
10.0
10.0
9.0
0.0
10.0
0.0
8.7
8.0
0.0
4.0
0.0
6.0
0.0
0.0
0.0
0.0
6.0
8.0
6.0
0.0
10.0
0.0
9.6
6.0
10.0
8.0
0.0
6.0
0.0
320.0
0.0
0.0
9.0
6.4
6.0
6.0
4.0
0.0
8.7
0.0
4.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
10.0
0.0
9.4
0.0
4.0
6.0
0.0
0.0
0.0
312.0
120.0
8.0
5.5
8.0
8.0
8.0
7.0
0.0
8.0
8.0
6.0
8.0
0.0
9.0
10.0
6.0
6.0
10.0
8.0
8.7
7.0
0.0
6.0
10.0
6.0
8.0
0.0
9.0
5.0
9.7
0.0
0.0
0.0
305.5
0.0
7.0
8.0
8.0
8.0
8.0
9.0
0.0
8.0
8.0
8.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
8.0
6.0
0.0
7.0
0.0
8.0
6.0
7.5
7.0
10.0
9.0
0.0
262.0
42.0
10.0
6.5
4.8
6.0
6.0
6.0
0.0
4.5
6.0
6.7
6.0
0.0
7.0
8.0
0.0
0.0
0.0
6.0
6.0
0.0
10.0
6.0
0.0
0.0
0.0
6.4
4.0
6.0
4.0
6.0
0.0
10.0
260.0
104.0
4.0
4.0
0.0
0.0
0.0
6.0
0.0
6.5
8.0
4.7
8.0
0.0
8.0
8.0
7.0
0.0
10.0
8.0
7.3
6.0
0.0
0.0
8.0
0.0
8.0
6.7
7.0
5.0
7.5
8.0
7.0
6.0
242.0
44.0
7.0
6.0
5.3
6.0
6.0
6.0
0.0
6.0
0.0
8.0
10.0
8.0
7.0
0.0
0.0
0.0
8.0
7.0
0.0
8.0
0.0
0.0
0.0
6.0
0.0
6.0
0.0
6.0
4.7
0.0
0.0
0.0
204.0
6.0
4.0
5.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
5.2
6.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
0.0
0.0
0.0
4.0
0.0
5.0
6.0
0.0
7.2
6.0
10.0
0.0
122.0
6.0
4.0
5.0
6.0
0.0
0.0
6.0
0.0
6.0
0.0
4.7
6.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
6.7
4.0
4.0
0.0
0.0
0.0
6.0
118.0
0.0
4.0
4.7
0.0
4.0
4.0
6.0
0.0
6.5
0.0
6.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.0
0.0
0.0
0.0
4.0
0.0
4.0
0.0
7.3
0.0
0.0
0.0
0.0
84.0
0.0
0.0
4.5
6.0
4.0
4.0
0.0
0.0
4.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
4.0
4.0
0.0
0.0
0.0
82.0
4.0
4.0
4.0
4.0
0.0
0.0
4.0
0.0
4.0
6.0
0.0
6.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
6.0
4.0
4.0
0.0
4.0
8.0
0.0
78.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
8.0
4.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
6.5
8.0
0.0
0.0
60.0
6.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
6.0
0.0
4.0
6.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
4.0
4.0
6.0
0.0
56.0
0.0
5.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
9.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
6.0
0.0
54.0
0.0
0.0
4.5
4.0
4.0
4.0
0.0
0.0
4.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
54.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
7.0
0.0
6.0
4.0
0.0
0.0
46.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
7.6
0.0
0.0
0.0
44.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
8.0
0.0
0.0
0.0
7.0
0.0
0.0
0.0
44.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
4.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
42.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
6.0
8.0
0.0
42.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
4.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
6.0
6.0
0.0
5.0
0.0
0.0
0.0
40.0
0.0
4.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
4.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
6.0
0.0
36.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
9.3
0.0
0.0
0.0
36.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.0
0.0
0.0
0.0
34.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.5
0.0
0.0
0.0
30.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
6.0
0.0
0.0
0.0
28.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
28.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.3
0.0
0.0
0.0
28.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
6.7
0.0
0.0
0.0
24.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
24.0
100.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
9.3
6.0
0.0
10.0
8.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
24.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
20.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.7
0.0
0.0
0.0
20.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
10.0
0.0
18.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
9.0
0.0
16.0
10.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
14.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
14.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.0
0.0
0.0
0.0
7.0
0.0
0.0
0.0
14.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
5.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
12.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.0
0.0
0.0
0.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
8.0
0.0
8.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
4.0
0.0
0.0
0.0
>

Sign In

[login_form] Lost Password