Tiago Marreiros Moreira (Sócio), Francisco Cabral Matos, Joana Lobato Heitor (Associados Coordenadores) e Rita Pereira de Abreu (Associada) escrevem um artigo publicado na newsletter de Corporate Tax do International Law Office, da editora Law Business Research, sobre o Imposto de retenção na fonte, aplicável aos dividendos obtidos em Portugal pelos fundos de investimento da União Europeia.

“According to the Portuguese tax system, dividends distributed by Portuguese companies to non-resident investment funds are generally subject to withholding tax (WHT) at a 25% rate. The WHT may be reduced pursuant to a double tax treaty, insofar as the non-resident investment fund is eligible to claim double tax treaty benefits. However, no WHT is applied to dividends paid to Portuguese investment funds.”

Leia aqui o artigo.