A Good Double Tax Treaty Network

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The extensive Portuguese Double Tax Treaty network allows for withholding tax reductions from foreign-sourced dividends, interest and royalties, as well as enabling the NHR exemptions to operate more efficiently.
Read here for information on our Practical Tax Guide to Inheritance and Gifts Received in Portugal

An Attractive Participation Exemption Tax Regime
A general participation exemption regime allows for withholding tax exemptions on dividends between related companies, with low thresholds facilitating ‘free’ equity flow between family-owned multinational structures.
Trust Structures and the Portuguese Tax System
Portugal, being a civil law jurisdiction, does not have a domestic legal trust regime. Trust japan mobile database structures held within a Family Office, subsequently established in Portugal, may require careful review and/or restructuring.

Matters such as the location and nature of the trust, position of the settlor, trustee and beneficiary, revocability of the trust, and powers of the settlor regarding the nomination of trustees and the liquidation of the trust, must all be thoroughly analysed.

Dixcart Portugal, being part of a group with a strong presence in a number of jurisdictions, can offer extensive experience and knowledge regarding ‘trust’ jurisdictions, having offices in a number of them. We are therefore uniquely positioned to advise foreigners moving to Portugal regarding the implementation of trust structures.