Agreement for the exchange of information relating to tax matters
The Agreements on Exchange of Information (AEI) on tax matters are a legal instrument which allows the Portuguese tax Authorities to request from the competent Authorities from the other jurisdiction, elements regarded as relevant to a correct assessment of the tax situation of a Portuguese taxpayer. This includes information on transfer of funds, ownership of companies, foundations, trusts, investment funds and other entities.
The Portuguese State has signed the following agreements on exchange of information on tax matters:
| Approved by Parliament Resolution |
Ratified by Presidential Decree | Entry into force | |
|---|---|---|---|
| Andorra | nr. 27/2011 | nr. 17/2011 | 31 March 2011 – Notice nr. 237/2011 |
| Bermuda | nr. 39/2011 | nr. 22/2011 | 5 April 2011 – Notice nr. 238/2011 |
| Cayman Islands | nr. 29/2011 | nr. 18/2011 | 18 May 2011 – Notice nr. 242/2011 |
| Gibraltar | nr. 42/2011 | nr. 25/2011 | 24 April 2011 – Notice nr. 239/2011 |
| Isle of Man | nr. 51/2011 | nr. 29/2011 | 24 April 2011 – Notice nr. 9/2012 |
| Jersey | nr. 41/2011 | nr. 24/2011 | 9 November 2011 – Notice nr. 243/2011 |
| Santa Lucia | nr. 43/2011 | nr. 26/2011 | 28 October 2011 – Notice nr. 244/2011 |
| Antigua and Barbuda | – | – | (not yet) |
| Belize | n.º 23/2107 | – | (not yet) |
| British Virgin Islands | n.º 25/2017 |
– | (not yet) |
| Dominica | – | – | (not yet) |
| Liberia | – | – | (not yet) |
| St. Kitts and Nevis | n.º 78/2017 |
– | (not yet) |
| States of Guernsey |
n.º 27/2017 | – | (not yet) |
| Turks and Caicos Islands | n.º 20/2017 |
– | (not yet) |
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