Portugal Tax Treaties

Portugal France double taxation agreement: is it in force?

Source: Autoridade Tributária e Aduaneira, Portal das FinançasRetrieved 5 November 2026Independent information site: we are not the Autoridade Tributária e Aduaneira (AT) or the source of the data.

Yes: the AT list shows a double taxation convention between Portugal and France, in force since 18 November 1972. Aviso published 13 November 1972.

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Country
France
Name in the AT list
França
Status per the AT table
in force
Legal instrument (as printed by AT)
DL n.º 105/1971 de 26 de Março Protocolo que altera a CDT - Resolução da Assembleia da República n.º 58/2017 de 3 de Abril
Aviso, publication and entry into force (as printed by AT)
Aviso publicado em 13-11-1972 EM VIGOR DESDE 18-11-1972 Protocolo que altera a CDT - EM VIGOR DESDE 01/12/2017 (Aviso n.º 143/2017, de 14 de Dezembro)
Entry into force of the convention
18 November 1972
Aviso publication date
13 November 1972
Official instrument
Convention text (PDF) on the AT list of conventions
França - Protocolo que altera a CDT
Sources
Autoridade Tributária e Aduaneira, list of conventions, retrieved 5 November 2026; Quadro resumo das convenções 2026, retrieved 5 November 2026

What this page does not say

We do not show withholding tax rates, residence rules or how the convention applies to a person or a company: those are in the convention text linked above, and the Autoridade Tributária e Aduaneira decides. This page is not tax advice.

The AT texts are in Portuguese and are quoted as printed. The English labels are ours.

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