The amendment to the Franco-Portuguese tax treaty is published

The amendment of August 25, 2016 to the tax treaty of January 14, 1971 between France and Portugal, published in the Official Journal on January 6, 2018, went into effect on December 1, 2017.

The agreement provides that French citizens residing in Portugal who receive public remuneration. In particular the staff of the Agency for French Education Abroad posted in Lisbon and Porto. Will be, for tax periods beginning on or after January 1, 2013. Only taxable in France and will no longer have to pay tax in both countries before making a request for the elimination of double taxation.

Its main provision, which concerns the taxation of public remuneration and pensions. Applies to tax periods beginning on or after January 1, 2013. Bringing Article 27 governing information exchange into compliance. Applies to any calendar year or accounting period beginning on or after January 1, 2018.

The other provisions (introducing an article 27 bis relating to recovery assistance and an article 31 bis containing two anti-abuse clauses) apply on the French side:

- With respect to income taxes collected through withholding. To amounts taxable after 2017;

- with respect to income taxes not collected through withholding, income relating to As the case may be, to any calendar year or fiscal year beginning after 2017;

- in respect of other taxes. To taxes whose generating event occurs after 2017.