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Portugal
Corporate - Branch income
Last reviewed - 08 April 2022The profits of a Portuguese branch are taxed on the same basis as corporate profits.
The taxable profit of a PE in Portugal of a non-resident entity also includes income derived from the sale of goods and services made by the head office to natural or legal persons that are resident for tax purposes in Portugal, provided that such goods and services are identical or similar to those sold through the PE.
Income remitted by a Portuguese branch to the foreign head office is not subject to taxation in Portugal.
Portugal contacts
Portugal contacts
Portugal News
Jorge Figueiredo
Partner, Financial Services / International Tax Structuring, PwC Portugal
+351 213 599 618
Leendert Verschoor
Partner, Transfer Pricing / Private Wealth / People & Organisation, PwC Portugal
+351 213 599 631
