Portugal: Amended list of tax haven countries and territories
Clearstream Banking1 would like to inform customers that the Portuguese government published Ordinance nº 309-A/2020 on 31 December 2020, removing Andorra from the list of countries, territories and regions with privileged and more favourable taxation regimes (the “list of tax haven countries”).
Impact on customers
Clearstream Banking customers must consider the below new list of tax haven countries to determine the eligibility of the beneficial owners.
Falkland Islands or Malvinas
St Vicente and the Grenadines
Antigua and Barbuda
Sultanate of Oman
Trinidad and Tobago
Tristan da Cunha
Turks and Caicos Islands
Isle of Man
British Virgin Islands
United Arab Emirates
United States Virgin Islands
Kingdom of Tonga
Saint Kitts and Nevis
Yemen Arab Republic
Saint Pierre and Miquelon
a. Includes Alderney, Guernsey, Great Stark, Herm, Little Sark, Brechou, Jethou, Jersey and Lihou.
b. Remaining Pacific Islands not included in this list.
c. Spitsbergen Archipelago and Bjornoya Island.
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.