Portugal’s tax blacklist — Update

After requesting the Portuguese Government to review the list, the Principality of Andorra is no longer a blacklisted jurisdiction for Portuguese tax purposes.

The list contains the countries, territories, and regions with clearly more favorable privileged taxation regimes. Special Portuguese provisions governing transactions with entities located in tax havens (offshore) enforce increased taxation and special anti-abuse measures.

The new list enters into force on January 1, 2021.


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GFDL is an international law firm based in Lisbon. We advise corporations and individuals with complex needs and innovative projects. www.gfdl.legal

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