1 - This Convention shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.
1 - A presente Convenção será ratificada e os instrumentos da ratificação serão trocados em Bona o mais cedo possível.
2 - The Convention shall enter into force one month after the exchange of instruments of ratification and its provisions shall have effect for the first time:
2 - A Convenção entrará em vigor um mês após a troca dos instrumentos de ratificação e as suas disposições serão aplicáveis pela primeira vez:
a) In respect of taxes withheld at source, the fact giving rise to them appearing after December 31 of the year in which the exchange of instruments of ratification takes place;
a) Aos impostos devidos na fonte cujo facto gerador surja depois de 31 de Dezembro do ano da troca dos instrumentos de ratificação;
b) In respect of other taxes as to income arising or to capital owned in the calendar year next following that in which the exchange of instruments of ratification takes place.
b) Aos demais impostos, relativamente aos rendimentos produzidos ou ao capital objecto de propriedade no ano civil seguinte ao da troca dos instrumentos de ratificação.
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.