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
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.