Portugal: Exit tax not compatible with EU law | KPMG | GLOBAL
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Portugal: Exit tax not compatible with EU law, CJEU judgment

Portugal: Exit tax not compatible with EU law

The Court of Justice of the European Union (CJEU) issued a judgment in a challenge filed by the European Commission of a Portuguese exit tax imposed on individuals. The CJEU concluded that the exit tax infringes on the free movement of persons and the free movement of establishment, and that the provisions are not justified.


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The CJEU Advocate General also issued an opinion in a separate case concerning an exit tax imposed by the United Kingdom in connection with the transfer of a residence of trustees.


Read a December 2016 report [PDF 146 KB] prepared by KPMG’s EU Tax Centre

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