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MOD. 01-DJR - steuerliches-info-center

MOD. 01-DJR - steuerliches-info-center 2025

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The document is a form issued by the Portuguese Ministry of Finance for requesting a reduction in the withholding tax on corporate income (IRC) related to interest and royalty payments between associated companies from different EU member states. It outlines the necessary identification details of the beneficial owner, the nature of the income, and includes a certification section by tax authorities. The form also contains instructions for completion and specifies conditions under which the tax reduction applies, referencing relevant EU directives.

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