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Podcast: Offshore Tax with HTJ.tax
Episode: Who Is Taxed On A Gift In Portugal?
Description: When making or receiving a gift in Portugal, a common question is who actually pays the tax. In this episode, we explain how Portuguese law allocates the tax burden—and why donors still play a practical role even when they are not the taxpayer.🔎 What You’ll Learn in This Episode:1️⃣ The General Rule Under Portuguese LawIn Portugal, the recipient (beneficiary) of a gift is generally the person subject to taxation. This follows directly from Articles 1(1) and 2 of the Código do Imposto do Selo, which place Stamp Duty liability on the benef...