1 - Capital represented by immovable property referred to in article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
1 - O capital constituído por bens imobiliários mencionados no artigo 6.º, propriedade de um residente de um Estado contratante e situados no outro Estado contratante, pode ser tributado neste outro Estado.
2 - Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services may be taxed in that other State.
2 - O capital constituído por bens mobiliários que fazem parte do activo de um estabelecimento estável que uma empresa de um Estado contratante tem no outro Estado contratante ou por bens mobiliários afectos a uma instalação fixa de que um residente de um Estado contratante dispõe no outro Estado contratante com o fim de exercer uma profissão independente pode ser tributado nesse outro Estado.
3 - Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
3 - O capital constituído por navios e aeronaves utilizadas no tráfego internacional, bem como os bens mobiliários afectos à sua exploração, só podem ser tributados no Estado contratante onde está situada a direcção efectiva da empresa.
4 - All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
4 - Todos os outros elementos do capital de um residente de um Estado contratante só podem ser tributados nesse Estado.
We apply tax treaties to dividends, interest, royalties, salaries and gains, prepare the relief-at-source form and refund claims, and check structures against the treaty’s anti-abuse rules. A written answer and a fixed quote within one working day.
The English column is an authentic text of the Convention, reproduced from the Diário da República publication (Law No. 12/82), checked against the print in Bundestag paper 9/897. The Convention was done in Portuguese, German and English, each text being authentic; the English text prevails if the Portuguese and German texts are interpreted differently. The Portuguese text is reproduced from the official publication. Editorial notes are ours and are not part of the Convention.