• Switzerland - Portugal
    Provisions of Amending Protocol Come Into Effect

    21-01-2014

    The provisions of the amending protocol to the Income Tax Treaty between Switzerland and Portugal came into effect on 1 January 2014.

    As per the amending protocol the following changes will take effect:

    1. Dividends
      • 0% if the beneficial owner is a company which holds a stake of at least 25% for a minimum period of 2 years in the capital of the company paying the dividends.
      • 15% in all other cases.
    2. Interest and royalties paid between associated enterprises (stakes of 25% held for at least 2 years) will benefit from a 0% withholding tax rate from 1 July 2013.
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