Agreement for the exchange of information relating to tax matters

The Agreements on Exchange of Information (AEI) on tax matters are a legal instrument which allows the Portuguese tax Authorities to request from the competent Authorities from the other jurisdiction, elements regarded as relevant to a correct assessment of the tax situation of a Portuguese taxpayer. This includes information on transfer of funds, ownership of companies, foundations, trusts, investment funds and other entities.
The Portuguese State has signed the following agreements on exchange of information on tax matters:

  Approved by
Parliament Resolution
Ratified by Presidential Decree Entry into force
Andorra nr. 27/2011 nr. 17/2011 31 March 2011 – Notice nr. 237/2011
Bermuda nr. 39/2011 nr. 22/2011 5 April 2011 – Notice nr. 238/2011
Cayman Islands nr. 29/2011 nr. 18/2011 18 May 2011 – Notice nr. 242/2011
Gibraltar nr. 42/2011 nr. 25/2011 24 April 2011 – Notice nr. 239/2011
Isle of Man nr. 51/2011 nr. 29/2011 24 April 2011 – Notice nr. 9/2012
Jersey nr. 41/2011 nr. 24/2011 9 November 2011 – Notice nr. 243/2011
Santa Lucia nr. 43/2011 nr. 26/2011 28 October 2011 – Notice nr. 244/2011
Antigua and Barbuda (not yet)
Belize (not yet)
British Virgin Islands (not yet)
Dominica (not yet)
Liberia (not yet)
St. Kitts and Nevis (not yet)
States of Guernsey (not yet)
Turks and Caicos Islands (not yet)

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