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Podcast: Offshore Tax with HTJ.tax
Episode: Is Stamp Duty Due When A Portuguese Resident Gives A Gift To A Non-Resident?
Description: When a Portuguese resident makes a gift to someone living abroad, a common question arises: does Portugal charge Stamp Duty because the donor is resident? In this episode, we clarify when Stamp Duty applies—and who is liable under Portuguese law.🔎 What You’ll Learn in This Episode:1️⃣ The Key Rule: Asset Location Comes FirstUnder Articles 1(1) and 2 of the Código do Imposto do Selo, Stamp Duty is due only if the gifted asset is located in Portugal.➡️ Portugal’s system focuses on where the asset is, not on where the donor or recip...