Claiming Tax Treaty Relief in Portugal – New Forms 2020
The Portuguese Government introduced new model forms for the enforcement of Tax Treaties to Avoid Double Taxation. These forms are intended to request the total or partial exemption from withholding tax, or refunds of tax withheld.
The new 21-RFI, 22-RFI, 23-RFI and 24-RFI forms were approved by Order 8363/2020, of 31st August. The old forms were in force since 2008.
New procedures have been introduced in relation to proof of residence of beneficiaries. A certificate of tax residence issued by the competent authorities of the relevant contracting state is required.
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