The UK has published the Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025, which was made on 10 December 2025 and provides for the ratification of the new income and capital tax treaty with Portugal. The new treaty was signed on 15 September 2025 and, once in force and effective, will replace the 1968 tax treaty and the 1961 sea and air transport agreement between the two countries. It will apply in Portugal from 1 January of the year following its en…