Andorra, Portugal DTA enters into force

Portugal’s Supreme Administrative Court has ruled that foreign-source income is generally liable for municipal surcharge unless it can be attributed to a foreign permanent establishment. The judgment, issued on 25 February 2026, followed a case

Portugal’s Tax and Customs Authority has issued Circular Letter No. 20288/2026 on 2 February 2026, outlining municipal surcharge (derrama municipal) rates applicable to corporate taxable profits for the 2025 fiscal year. The circular specifies

Estonia has released legislation in its Official Gazette approving the ratification of the outstanding income and capital tax treaty with Andorra on 3 February 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

Andorra has gazetted the ratification of the income and capital tax treaty with Estonia on 13 January 2026. Signed on 23 September 2025, the agreement seeks to eliminate double taxation on income and capital while preventing tax evasion. It

The Portuguese Tax and Customs Authority issued the Order of 5 January 2026, introducing new monthly withholding tax tables reflecting the updated personal income tax brackets set by the 2026 State Budget Law. Rates now range from 12.50% on