Portugal: a holding company location
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1 Portugal: a holding company location PwC s International Ta Services professionals can help you construct effective cross-border strategies and manage your global structural ta rate
2 Contents Holding companies location Overview of the portuguese ta regime Madeira international business centre International agreements concluded by Portugal PwC 2
3 Holding companies location Cyprus Denmark Ireland Luembourg Malta Netherlands Portugal (Madeira International Business Center) Spain UK Switzerland Holdings (SGPS): applicable to non- EU sourced income (25% on other income). Trading companies: applicable to non-portuguese sourced income, on given thresholds, depending on the number of jobs created (25% on the ecess). Ecept for shareholder loans. Under Interest & Royalties Directive, 5% withholding ta until 30 June 2013, nil from 1 July 2013 onwards. Dividends received from companies resident in Portugal, EU, European Economic Area, Portuguese Speaking African Countries and East Timor. Restrictions may apply to interest incurred for the acquisition of shareholdings. For further information please see net page. Ta Rate 10% 25% WHT on dividends WHT on interest Capital gains eemption Dividend eemption (> 10% ownership: EU Directive/ Treaty) 12.5% (trading) 25% (non-trading) (EU Directive / Treaty / n- Treaty with conditions) (EU Directive / Treaty subject to (conditions apply) conditions) (> 10% ownership; EU Directive / Treaty) (> 10% ownership; EU Directive / Treaty) 28.8% (EU Directive / Treaty) 35% 5% (under refund system) CFC rules Deduction for interest Capital duty 0.6% (authorised share capital) (restricted under thin cap rules) 20% 25% (EU Directive) 4% / 5% 1) 30% 25% 7.83% (EU Directive) (EU Directive) 2) (EU Directive) (Treaty) (EU Directive) (10% / 12 monts) (EU -Swiss Savings Directive / Treaty) 3) (limited) (non-eu subsidiaries) 4) (capital reductions / liquidations) 1% (eemptions available) VAT (Standard) 15% 25% 23% 15% 18% 19% 22% 18% 20% 8% Personal Income Ta Up to 35% Up to 55.4% 20% 41% Up to 41.34% Up to 35% Up to 52% Up to 46.5% 20% non-habitual residents Up to 56% Up to 50% Up to 40.26% Please note that the information presented is generic and may depend on several conditions, which are not ehaustively mentioned. PwC 3
4 Overview of the portuguese ta regime Corporate income ta rate The CIT rate is 25%, and a local surcharge up to 1.5% may apply. A state surta applies as follows: - 3% on taable profits (before offset of ta losses) between EUR 1.5 million to EUR 10 million; - 5% to taable profits (before offset of ta losses) eceeding EUR 10 million. A municipal surta up to 1.5% of the taable profits (before offset of ta losses) may apply. Eemptions on dividends Dividends distributed by Portuguese/EU/EEA subsidiaries, under qualifying participation regime (minimum 10% participation, held at least 1 year). Dividends distributed by Portuguese Speaking African Countries or East Timor subsidiaries (minimum 25% participation, held for at last 2 years). Dividends distributed by Brazilian subsidiaries, under Portugal/Brazil Double Taation Treaty (95% eemption). Eemptions on capital gains (shareholdings) Capital gains realised by non-resident entities (with conditions). Capital gains realised by Portuguese holdings (SGPS) on the sale of shares: - held for at least 1 year, from incorporation or acquisition from third party; - held for at least 3 years if acquired from associated enterprises (and other circumstances). Capital losses or financial epenses (interest, echange epenses) borne on the acquisition of shares disallowed as ta deductible epense by SGPS in certain conditions. 50% relief from taation in case of reinvestment of sales proceeds. PwC 4
5 Overview of the portuguese ta regime Corporations Withholding Taes Dividends: Domestic law (non-resident companies): 25%; EU Parent-Subsidiary Directive / EEA: 0%; Double Taation Treaties: typically, 10% or 15%; Distributed to Swiss companies (25% participation, held for 2 years): 0%. Interest: Domestic law (non-resident companies): 25 %; Interest and Royalty Directive: 5% (nil after 30 June 2013); Double Taation Treaties: typically, 10% or 15%. CFC do not apply to subsidiaries in EU/EEA. Thin capitalisation rules do not apply in case of indebtedness towards EU parties. net worth ta. PwC 5
6 Overview of the portuguese ta regime Individuals Ta rate: Marginal ta rates between 11.5% and 46.5%; Solidarity surta of 2.5% on ecess of taable income above EUR 153,300 applicable in 2012 and Dividends: Domestic law (non-resident companies): 25%; Double Taation Treaties: typically, 10% or 15%. Inheritance / gift ta: Income deemed outside Portugal is not subject; taation in case of ascendants and descendants; Otherwise, 10%. n-habitual residents: Eemption from taation of foreign source (conditions apply); Flat ta rate of 20% on income derived from qualified activities. wealth ta. PwC 6
7 Madeira international business centre Holding companies (SGPS) CIT rate of 4% (5% in ) on non-eu sourced income Operational companies CIT rate of 4% (5% in ) on non-portuguese sourced income, limited to thresholds of income depending on the number of jobs created, as follows: Number of jobs created millions millions millions millions millions Thresholds of income (Euro) CIT rate of 25% on the ecess (see slide Portuguese ta regime eemptions do apply). withholding ta on loan interest, royalties and service fees (conditions apply). withholding ta on dividends to EU or EEA under EU Parent- Subsidiary Directive. VAT rates of 5%, 12% and 22%. Eemption from Stamp Duty, Municipal Property Ta and Property Transfer Ta assigned to company s purpose. Low cost substance requirements. Access to EU Directives and Regulations and to most Double Taation Treaties. Over millions Start of activity within 6 months upon issuance of license and (i) creation of 6 jobs or (ii) creation of 1 to 5 jobs and CAPEX EUR 75,000 in the first 2 years of activity PwC 7
8 International agreements concluded by Portugal Albania Colombia * Andorra Congo, Rep. of Angola Algeria Costa Rica * Croatia Argentina Cuba Australia Cyprus Austria Czech Republic Bahrein Denmark Barbados Belgium Bolivia * Bosnia and Herzegovina Dominican Republic East Timor * Ecuador * Egypt Brazil Bulgaria Canada Cape Verde Chile El Salvador * Estonia Finland France Gabon China Germany PwC 8
9 International agreements concluded by Portugal Greece Malawi Guinea-Bissau Malta Hong Kong Mauritius Hungary India Meico Moldova Indonesia Morocco Iceland Ireland Mozambique Netherlands Israel rway Italy Oman Japan Pakistan Kuwait Panama Latvia Paraguay * Libya Peru * Liechtenstein Philippines Lithuania Luembourg Macao Poland Qatar Romania PwC 9
10 International agreements concluded by Portugal Russia San Marino Sao Tome and Principe Saudi Arabia Serbia Senegal Singapore Slovakia Slovenia United Arab Emirates United Kingdom United States of America Uruguay * Uzbekistan Venezuela Vietnam Zimbabwe South Africa South Korea Spain Sweden Switzerland Tunisia Turkey Ukraine DTT - Double Taation Treaty CSS - Convention on Social Security AMPPI - Agreement on Mutual Promotion and Protection of Investments (some DTT, CSS and AMPPI may not yet be in force) * To be in force under the Ibero-American Social Security Agreement PwC 10
11 Jaime Carvalho Esteves, Ta Lead Partner Lisbon Palácio Sottomayor Rua Sousa Martins, 1-4º Lisboa Tel: Fa: Oporto o Porto Bessa Leite Comple Rua António Bessa Leite, º Porto Tel: Fa: Last update: April 2012 This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Sociedade de Revisores Oficiais de Contas will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice PricewaterhouseCoopers Sociedade de Revisores Oficiais de Contas, Lda.. All rights reserved. In this document, PwC refers to PricewaterhouseCoopers Sociedade de Revisores Oficiais de Contas, Lda., which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.
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