Lisbon, July 15, 2026 (Lusa) - In 2025, the Portuguese tax authority received data from 103 countries on the income of Portuguese nationals living abroad, at a time when the automatic exchange of information on taxpayers is on the rise, according to a government report.
According to the report on combating tax and customs fraud and evasion in 2025, presented to parliament by the Secretary of State for Tax Affairs, Cláudia Reis Duarte, the number of jurisdictions with which Portugal exchanges information on income, via automatic mechanisms between tax authorities, has been increasing year on year.
The Tax and Customs Authority (AT) received information from 103 jurisdictions in 2025, compared with 96 in 2022, 98 in 2023 and 101 in 2024.
In total, the AT received 3,628,864 records of information last year, mainly relating to income that citizens, companies and other legal entities operating in Portugal hold in bank accounts in Germany, Brazil, Canada, Spain, France, Lithuania, Luxembourg, the Netherlands, the United Kingdom and Switzerland.
These countries account for 86% of the information received by Portugal, the Government states in the document.
At the same time, in 2025, the AT automatically sent data to 92 jurisdictions regarding the income that residents of other countries hold in Portugal.
This figure has also risen in recent years, compared with the sending of information to 81 jurisdictions in 2022, 85 in 2023 and 89 in 2024.
Portugal automatically sent 4,411,729 information records in 2025, with 87% of the data reported also being sent to Germany, Brazil, Canada, Spain, France, Lithuania, Luxembourg, the Netherlands, the United Kingdom and Switzerland.
Automatic exchange was implemented progressively by the European Union and the Organisation for Economic Co-operation and Development (OECD), covering data on salaries, pensions, property, life insurance and financial accounts held in other jurisdictions, as well as on revenue, profits and taxes paid by large multinationals.
The statistics published by the Portuguese Government take account of the automatic exchange of information arising from the various rules in force, including the European directives known as DAC 1, DAC 2 and DAC 4, as well as the rules of the OECD’s Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA), which provides for the exchange of data with the United States.
The data received and sent can be used by tax authorities to establish risk matrices for tax audits and to investigate cases where taxpayers engage in tax planning across international jurisdictions to divert profits, conceal income or reduce their tax liability.
In addition to automatic exchange, tax authorities continue to share ad hoc information when they request data on a specific taxpayer (for example, as part of a criminal investigation) when they receive a specific request from a counterpart authority, or when they provide information on their own initiative.
Following requests made to other tax authorities, the AT received 330 pieces of information in 2025 and, in response to requests sent by the tax authorities of other countries, provided 250 pieces of information to counterpart authorities.
Spontaneously, it received 50 pieces of information and shared 66 records.
In these communications, Germany, Belgium, Spain, the United States, France, Luxembourg, Norway, the Netherlands, the United Kingdom and Switzerland “account for 84% of requests received and 72% of requests sent”.
Exchange on request “covers situations in which one State requests specific and concrete information from another State”, whilst spontaneous exchange occurs “when a State, in the course of applying its own tax legislation and in the exercise of its powers, obtains information which it considers to be relevant to the other State”, explains the government in the report.
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