Article 63.º-D of the Portuguese General Tax Law

​​Request 764229543 

As you might know, Portugal currently lists Jersey on its tax blacklist. Recently Hong Kong, Liechtenstein, and Uruguay have been removed via Ministerial Order 292/2025, following formal requests made by those jurisdictions under Article 63.º-D of the Portuguese General Tax Law, and supported by a positive technical assessment from the Portuguese Tax Authority. https://diariodarepublica.pt/dr/detalhe/portaria/292-2025-934278891

Jersey has a reputation as a leading, well-regulated international finance centre. There is also strong cultural ties between the island and Portugal. It seems unusual that Jersey would be blacklisted by Portugal.

Can I ask:

Are there discussions between Jersey and Portugal around this blacklist issue. Can you show any emails relating to “Article 63.º-D of the Portuguese General Tax Law"?

It seems unusual for a well-regulated finance centre and be blacklisted by somewhere we have such close ties with. It would be reassuring to know what's being done about it, Especially considering other locations have been removed. 

Response 

Jersey maintains regular communication with Portugal, and this matter is frequently raised during discussions with the Portuguese authorities. Any and all communications between authorities in Jersey and any overseas State are exempt under Article 41 of the Freedom of Information (Jersey) Law 2011. 

Article applied 

Article 41 -International relations 

(1)     Information is qualified exempt information if its disclosure would, or would be likely to, prejudice relations between Jersey and –

(a)     the United Kingdom;

(b)     a State other than Jersey;

(c)     an international organisation; or

(d)     an international court.

(2)     Information is qualified exempt information if its disclosure would, or would be likely to, prejudice –

(a)     any Jersey interests abroad; or

(b)     the promotion or protection by Jersey of any such interest.

(3)     Information is also qualified exempt information if it is confidential information obtained from –

(a)     a State other than Jersey;

(b)     an international organisation; or

(c)     an international court.

(4)     In this Article, information obtained from a State, organisation or court is confidential while –

(a)     the terms on which it was obtained require it to be held in confidence; or

(b)     the circumstances in which it was obtained make it reasonable for the State, organisation or court to expect that it will be so held.

(5)     In this Article – 

“International court" means an international court that is not an international organisation and that was established – 

(a)     by a resolution of an international organization of which the United Kingdom is a member; or

(b)     by an international agreement to which the United Kingdom was a party. 

“International organisation" means an international organisation whose members include any two or more States, or any organ of such an organisation. 

“State" includes the government of a State and any organ of its government, and references to a State other than Jersey include references to a territory for whose external relations the United Kingdom is formally responsible. 

Public interest test 

The public interest in respect of Article 41 is weighted in favour of maintaining the exemption unless equally strong countervailing public interest arguments favour the disclosure of the information. It is recognised that there is a public interest in providing transparency about the island's network of international agreements and our relationships.  

However, having considered the public interest, the Scheduled Public Authority concluded that the public interest in disclosing this information at this time is outweighed by the public interest considerations in withholding the information. This is done in support of the Island's interests and to avoid any potential prejudice to the Island's relationship with other jurisdictions.