Under the convention for the avoidance of double taxation between Portugal and Germany, as already asked you by my colleague Marina Lopes, please send us the MOD.21-RFI.
There are two ways to do:
-the MOD.21 can be filled and signed by your company, but must have a residence certificate attached;
or
-the MOD.21 can be filled, signed and certificated by the competent Tax authorities of the beneficial owner´s state residence and doesn´t need a residence certificate attached.
Thank you very much.
