Chapter VI · Special provisions

Article 29 Land Berlin

Artigo 29.º · «Land» de Berlim

Convenção Portugal–Alemanha · signed 15 July 1980 · in force 8 October 1982 · English: authentic text

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This Convention shall also apply to Land Berlin, provided that the Government of the Federal Republic of Germany has not made a contrary declaration to the Government of the Portuguese Republic within three months of the date of entry into force of this Convention.

Esta Convenção aplicar-se-á também ao Land de Berlim, desde que o Governo da República Federal da Alemanha não apresente ao Governo da República Portuguesa uma declaração em contrário dentro de três meses após a entrada em vigor desta Convenção.

Paying or receiving income between Portugal and Germany? Article 29 may decide where it is taxed.

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.

Applying the law

Treaty relief between Portugal and Germany, claimed correctly

Treaty rates are not automatic in Portugal: the recipient must give the payer a form certified by its own tax authority before the tax is due, or claim a refund afterwards. We check which article applies, the rate and the paperwork.

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