The Convention between the Portuguese Republic and the Principality of Andorra was approved and ratified in order to avoid double taxation and to prevent tax evasion.


This Agreement was approved and consequently ratified on May 22, 2017 and was published in Diário da República No. 98/2017, Series I and entered into force on April 23, 2017.

Portugal has a vast network of Double Taxation Treaties (DTT), which being applicable to the International Business Centre of Madeira (IBCM) can present very competitive conditions.

These international DTT contribute to a great extent to avoid double taxation on trades and transactions between the two signatory countries while contributing to an increase of the commercial exchanges between them.

In general, this kind of treaties seeks to establish greater fiscal transparency worldwide.

Madeira, as an integral part of Portugal, also benefits from the extensive network of Double Taxation Treaties signed by the Portuguese Republic.

With this treaty with Portugal in specific, Andorra is added to the existing list of DTT.

Therefore, Portugal has more than 80 DTT signed, according to the updated list of DTT existing in the Portuguese Fiscal Authorities website.


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– Resolução da Assembleia da República n.º 22/2017

– Decreto do Presidente da República n.º 12/2017

– Aviso n.º 54/2017

– Table Summary of the Treaties