Portugal - The Taxation of Trusts in Portugal
- F. de Sousa da Câmara
- European Taxation, 2017 (Volume 57), No 11
- 11 October 2017
The author provides a historical overview of the recognition of trusts in Portugal, focusing on international private law and civil rules, the tax landscape surrounding a foreign trust, the recent tax treatment of trusts in Portugal and the challenges that lie ahead.