Portugal Tax Treaties

Portugal Luxembourg 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 Luxembourg, in force since 30 December 2000. Aviso n.º 256/2000 published 30 December 2000.

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Country
Luxembourg
Name in the AT list
Luxemburgo
Status per the AT table
in force
Legal instrument (as printed by AT)
Resolução da Assembleia da República n.º 56/2000 de 30 de Junho. Protocolo e Protocolo Adicional que alteram CDT (Resolução da Asssembleia da República nº 45/2012 de 12. de Abril)
Aviso, publication and entry into force (as printed by AT)
Aviso n.º 256/2000 publicado em 30-12-2000 EM VIGOR DESDE 30-12-2000 Protocolo e Protocolo Adicional EM VIGOR desde 18-05-2012 (Aviso n.º 65/2012, de 20 de Junho).
Entry into force of the convention
30 December 2000
Aviso publication date
30 December 2000
Official instrument
Convention text (PDF) on the AT list of conventions
Luxemburgo - Protocolo que revê a Convenção
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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