Portugal: Requesting withholding tax exemptions under income tax treaties, model forms

Portugal: Requesting withholding tax exemptions

There are new forms available for taxpayers seeking to request a total or partial exemption from withholding tax pursuant to an income tax treaty provision.


Order no. 8363/2020 (31 August 2020) (Portuguese) [PDF 3.76 MB] (as published in the official gazette) includes the new model forms for requesting application of income tax treaty withholding tax exemptions.

There are also model forms for use in requesting a full or partial refund of withheld tax (model forms 21-RFI to 24-RFI).

These new model forms replace the February 2008 versions of the model forms.

Read a September 2020 report prepared by the KPMG member firm in Portugal 

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