Portugal: Renewal of Form Mod. 21-RFI and certificate of residence – Reminder


LuxCSD1 informs clients that by

26 January 2024

Investors in Portuguese securities are strongly recommended to provide a renewed Form Mod. 21-RFI.

Please be reminded that the form must be provided together with a valid certificate of residence (COR) to obtain relief at source on Portuguese dividend payments made during 2024. 

The COR remains valid for all dividend payments (irrespective of the ISIN) made during one year from its date of signature by the local tax authorities or during the period specified, if any. The Mod-21 RFI expires on the last day of the COR validity explained above. 

The original of each completed and duly signed Mod. 21-RFI and accompanying COR must be sent to:

Clearstream Services Prague Branch
Tax Services Prague
Futurama Business Park
Building B
Sokolovska 662/136b
18600 Prague 8
Czech Republic

Availability of Form Mod. 21-RFI

The official form is available on the website of the Portuguese Tax Authorities.

Portuguese Tax Identification Number

Any foreign or domestic investor operating in the Portuguese market is required to have a Portuguese Tax Identification Number (NIF). In agreement with the Portuguese law (article 3 of Portaria 386/98, 3 of July), the same investor can only have one NIF.

Clearstream Banking AG (CBF) is acting as a withholding agent in Portugal and authorised by the Portuguese Tax Authorities to request NIFs for non-Portuguese resident investors. In order to follow such process, clients applying for relief at source or quick refund on behalf of beneficial owners that have not yet been allocated with a NIF, must submit together with the Mod 21-RFI the duly completed NIF Request available on our website under Tax forms to use Portugal.

Further information

For further information, please contact the Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.