Portugal Tax Treaties

Portugal Switzerland 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 Switzerland, in force since 18 December 1975. Aviso published 26 February 1976.

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Country
Switzerland
Name in the AT list
Suiça
Status per the AT table
in force
Legal instrument (as printed by AT)
DL n.º 716/1974 de 12 de Dezembro Protocolo Modificativo da CDT (Res. Ass. Rep. N.º 87/2013, de 27 de Junho)
Aviso, publication and entry into force (as printed by AT)
Aviso publicado em 26-02-1976 EM VIGOR DESDE 18-12-1975 Protocolo Modificativo Aviso n.º 102/2013 de 01-11-2013 EM VIGOR DESDE 21-10-2013
Entry into force of the convention
18 December 1975
Aviso publication date
26 February 1976
Official instrument
Convention text (PDF) on the AT list of conventions
Suíça (Protocolo Modificativo da 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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