Portugal

pt-portugal


FATCA IGA Model Model 1A IGA
FATCA IGA Status Signed and NOT “In Force”
FATCA CAA with the US Y
Treaty Relief under US Chapter 3 Y
US Treaties and TIEAs
1st CRS Info Exch 2017
OECD AEoI MCAA Protocol/Amended Convention Signed
CRS Primary Legislation http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/Portugal-PrimaryLegislation.pdf
CRS Secondary Legislation http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/legislation/Portugal-SecondaryLegislation.pdf
CRS Guidance
CRS Excluded Financial Accounts http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/crs-by-jurisdiction/low-riskentityaccount/Portugal-List-of-low-risk.pdf
CRS Schema CRS
CRS Approach Wider
ISO 3166 (2 digit alpha) PT
ISO3166 (3 digit numeric)
Numeric
620
Region EMEA
Sub Region Southern Europe
Fiscal Year Calendar Year
ISO 4217 Currency Code EUR
About Portugal

CRS Reporting of 2016 in 2017

Jurisdiction Name Triggered by legal instrument First Exchange
Aland Islands Y 2017
Anguilla 2017
Argentina Y 2017
Barbados 2017
Belgium Y 2017
Bermuda Y 2017
Bonaire, Sint Eustatius and Saba Y 2017
Bulgaria Y 2017
Cayman Islands Y 2017
Colombia Y 2017
Croatia Y 2017
Curacao 2017
Cyprus Y 2017
Czech Republic Y 2017
Denmark Y 2017
Estonia Y 2017
Faroe Islands Y 2017
Finland Y 2017
France Y 2017
French Guiana Y 2017
Germany Y 2017
Gibraltar Y 2017
Greece Y 2017
Greenland Y 2017
Guadeloupe Y 2017
Guernsey Y 2017
Hungary Y 2017
Iceland Y 2017
India Y 2017
Ireland Y 2017
Isle of Man Y 2017
Italy Y 2017
Jersey Y 2017
Korea, Republic of Y 2017
Latvia Y 2017
Liechtenstein Y 2017
Lithuania Y 2017
Luxembourg Y 2017
Malta Y 2017
Martinique Y 2017
Mayotte Y 2017
Mexico Y 2017
Montserrat Y 2017
Netherlands Y 2017
Niue 2017
Norway Y 2017
Poland Y 2017
Reunion Y 2017
Romania Y 2017
Saint Martin (French part) Y 2017
San Marino Y 2017
Seychelles Y 2017
Slovakia Y 2017
Slovenia Y 2017
South Africa Y 2017
Spain Y 2017
Sweden Y 2017
Trinidad and Tobago 2017
Turks and Caicos Islands Y 2017
United Kingdom Y 2017
Virgin Islands (British) Y 2017

FATCA-Agreement-Portugal-8-6-2015

Despacho_SEAF_64_2016_XXI