1 - Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
1 - O disposto na presente Convenção não prejudicará os privilégios fiscais de que beneficiem os agentes diplomáticos ou os funcionários consulares em virtude de regras gerais de direito internacional ou disposições de acordos especiais.
2 - Notwithstanding the Provisions of article 4 an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if:
2 - Não obstante o disposto no artigo 4.º, uma pessoa singular membro de uma missão diplomática, de um posto consular ou de uma missão permanente de um Estado contratante estabelecida no outro Estado contratante ou num terceiro Estado é considerada, para os fins da presente Convenção, residente do Estado acreditante se:
a) In accordance with international law he is not liable to tax in the receiving State in respect of income from sources outside that State or on capital situated outside that State; and
a) De acordo com o direito internacional, não está sujeita a imposto no Estado acreditário pelo rendimento de fontes situadas fora deste Estado ou pelo capital situado fora do mesmo Estado; e
b) He is liable in the sending State to the same obligations in relation to tax on his total income or on capital as are residents of that State.
b) Relativamente ao imposto sobre o rendimento total ou sobre o capital, está sujeita no Estado acreditante às mesmas obrigações dos residentes deste 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.