Portugal Tax Briefing | Blacklist of Tax Havens Lifted & Revised
法律資訊
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09 九月 2025
Portugal removes Hong Kong, Liechtenstein and Uruguay from its blacklist of tax havens.
By means of Ordinance no. 292/2025/1, of September 5, Portugal has removed Hong Kong, Liechtenstein and Uruguay from the list of jurisdictions considered as tax havens (Ordinance no. 150/2004, of February 13) with effect from 2026 onwards.
- Real Estate Developers gain fresh momentum, as aggravated Real Estate Tax rates will no longer apply.
- Venture Capital Funds Investors (including Golden Visa Investors) are now exempt from the 10% withholding tax and may benefit from the same full exemptions available to other investors.
- Simplified compliance, as specific reporting obligations for blacklisted jurisdictions cease to apply.
- Corporate Tax rules related with these three countries are no longer subject to aggravated treatment, including expenses and CFC rules.
- Personal Income Tax on income from these jurisdictions will no longer face adverse treatment solely due to location.
