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The Legal 500 Hall of Fame Icon The Legal 500 Hall of Fame highlights individuals who have received constant praise by their clients for continued excellence. The Hall of Fame highlights, to clients, the law firm partners who are at the pinnacle of the profession. In Europe, Middle East and Africa, the criteria for entry is to have been recognised by The Legal 500 as one of the elite leading lawyers for seven consecutive years. These partners are highlighted below and throughout the editorial.
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Portugal > Tax > Law firm and leading lawyer rankings


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Who Represents Who

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Cuatrecasas’ team has ‘very solid knowledge’, especially when advising clients on M&A-related tax matters. On the contentious side, the group successfully represented DHL in litigation concerning access to the breakdown of a previously paid postal services regulatory fee. The ‘client focused’ Diogo Ortigão Ramos leads the 16-strong team, which includes Gonçalo Bastos Lopes and senior associate Tânia de Almeida Ferreira. Pedro Vidal Matos, who ‘knows tax laws in great detail’, made partner in January 2017.

Garrigues Portugal is particularly active in tax litigation, an area led by Pedro Miguel Braz. Fernando Castro Silva oversees the entire tax team, while newly made-up partner Tiago Cassiano Neves manages the international tax practice. The group handled the tax matters concerning Auchan’s reorganisation; Eurazeo Patrimoine’s acquisition of 85 hotels from AccorHotels; and an investment fund’s acquisition of an office building.

Morais Leitão, Galvão Teles, Soares da Silva & Associados offers ‘extremely high-quality service’. In 2017, it represented EDP Renováveis in litigation concerning the payment of €30m in tax for capital gains derived from the sale of shares, which allegedly violated EU law. The team is headed jointly by the Oporto-based António Pedro Braga and António Lobo Xavier, who have ‘strong technical knowledge and understand business realities’, and Lisbon-based ‘tax expert’ Francisco de Sousa da Câmara.

PLMJ’ tax team is ‘both technically strong and creative at solving problems’, and advises private clients with ‘an understanding of the complexities high-net-worth individuals face’. João Magalhães Ramalho, who provides work at ‘a high quality standard’, and Serena Cabrita Neto are defending Meag Munich Ergo Assetmanagement in a tax arbitration filed by the Portuguese Tax Authority concerning VAT assessments covering 2011 to 2013. Nuno da Cunha Barnabé is ‘flexible, adapting services to a client’s needs’; the Oporto-based Miguel Reis is ‘client-focused’.

The ‘real specialists’ at tax boutique Rogério Fernandes Ferreira & Associados, SP, RLdeal effectively with tight deadlines’ and are ‘flexible, working across a variety of industries’. The firm has a large offering for international clients and established UK and US desks in 2016, adding to its other country desks. Name partner Rogério Fernandes Ferreira and Marta Machado de Almeida, who made partner in January 2017, are the key names.

Abreu Advogados frequently handles tax matters related to corporate, commercial and M&A matters. Alexandra Courela and Pedro Pais de Almeida jointly head the group. The ‘fantasticMiguel Teixeira de Abreu is recommended for tax arbitration and Maria Dulce Soares is the name to note in Oporto.

Espanha e Associados’ clients value the tax team’s ‘business approach, commercial language’ and ‘pragmatism’ in restructurings and transactions. Elsa Rodrigues has ‘vast knowledge and experience’ and is ‘remarkably skilled in applying tax mitigation strategies to complex, cross-border corporate transactions’. João Espanha and senior associate Ricardo Peão are also recommended.

Tax boutique Ricardo da Palma Borges & Associados has a particular focus on income and real estate taxes. It advised a paper producer on the possibility of deducting losses associated with interest rate swaps from corporate income tax liabilities. The group is increasingly retained by high-net-worth individuals. Managing partner Ricardo da Palma Borges and Bruno Botelho Antunes, who is recommended for handling tax disputes, are the names to note.

Specialised in transactional support, Uría Menéndez - Proença de Carvalho advised Altice on the tax aspects of its acquisition of Media Capital, including assisting with its integration with the tax group of Portugal Telecom, a subsidiary of Altice. Filipe Romão is an expert in wealth management and leads the 15-strong group, which has ‘vast experience and offers excellent value for money’. Marta Pontes and counsels António Castro Caldas and Cláudia Reis Duarte are also recommended.

VdA Vieira de Almeida’s tax team has ‘formidable knowledge’ and is ‘available at short notice’. It has an indirect tax team and is increasing its presence in Lusophone Africa. In Portugal, it offers mostly transactional support, such as advising Nanium on its sale to Amkor Technology. Tiago Marreiros Moreira, Joaquim Pedro Lampreia and Samuel Fernandes de Almeida are recommended; Ricardo Seabra Moura is ‘an outstandingly competent’ managing associate.

Highly rated for tax litigation, CMS represents clients such as Explorer Investments. Patrick Dewerbe provides ‘swift replies’; he leads a five-strong team that includes associate Tiago Machado Graça, who ‘really listens to a client’s needs’.

Campos Ferreira, Sá Carneiro & Associados’ ‘excellent’ team frequently acts for financial institutions on the tax aspects of M&A transactions. António Rocha Mendes, who is supported by one associate, is recommended for tax arbitration.

DLA Piper ABBC has ‘a strong tax litigation practice’, ‘a solid reputation’ and niche expertise in areas such as aviation, tobacco and online gambling. Practice head António Moura Portugal led representation of Lufthansa in litigation against Humberto Delgado Airport and the National Civil Aviation Authority concerning airport taxes. Senior associate Ana Teresa Tiago joined from PLMJ in March 2017.

FCB Sociedade de Advogados advised several high-net-worth individuals on obtaining non-habitual resident tax status, and assisted a company with handling tax fraud allegations. Diogo Bernardo Monteirocommunicates tax matters clearly’.

Linklaters focuses on tax support in M&A and asset transactions, such as advising Marguerite Adviser on the acquisition of two biomass power plants. ‘Very bright’ practice head Rui Camacho Palma was promoted to partner in May 2017.

With its ‘irreproachable service’, SRS Advogados is ‘a safe bet’. João Maricoto Monteiro is ‘enormously knowledgeable’ and led advice to Duarte Baptista, the former director of a construction company, who is held personally responsible for the company’s €26m tax debt. Of counsel Paula Rosado Pereira is recommended along with managing associate José Pedroso de Melo, who is ‘committed, efficient and technically excellent’.

AFDO-adv recently advised a client on transfer pricing matters. António Fernandes de Oliveira has ‘extensive knowledge in tax arbitration’ and ‘a thorough approach to details’.

Caiado Guerreiro & Associados assisted investment manager Orthogon Partners with its transfer pricing report, and represented Imócompletissimo in litigation challenging the Portuguese Tax Authority’s corporate income tax correction. Tiago Caiado Guerreiro is the key name.

The ‘knowledgeable and experienced’ Mário da Rosa Amaral leads MGRA, RL’s tax team. Coca-Cola Iberian Partners retained the group for advice on tax matters pertaining to its Iberian integration, and for representation in litigation concerning its income tax and VAT assessments.

André Dias’ team at Macedo Vitorino & Associados is ‘very reliable’. It recently advised a football player on tax matters concerning his move to a Premier League club.

Newly established firm RRP Advogados represented cement manufacturer Secil in litigation concerning the participation exemption regime for dividends paid by subsidiaries located in third countries. Managing partner Ricardo Reigada Pereira is the name to note.

Oporto-based tax boutique Ramos Pereira e Sampaio - Sociedade de Advogados counts FC Porto and the Portuguese Business Association as clients. Carlos Ramos Pereira and Rui Sampaio are recommended.

Diogo Feio’s team at Sérvulo & Associados provides ‘customised, efficient and personal services’ concerning contentious and non-contentious tax matters. ‘Outstanding’ senior associate Teresa Pala Schwalbach provides ‘excellent service’.

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Legal Developments in Portugal for Tax

  • Tax incentives in the 2011 Budget

    As in past years, the 2011 Budget of the Macao Special Administrative Region (OR/2011) provided for various Tax exemptions, including for industrial tax and stamp duty, and deductions for professional tax (on work related income), urban property tax and complimentary income (on industrial and commercial income).
    - Miranda Correia Amendoeira & Associados

Legal Developments in Portugal

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to

    Law no. 13/2016, of 30 December 2016, which amended and republished the Mozambican VAT Code, was recently rectified by a Notice, dated June 8th.

    In order to clarify some of the new obligations stemming from the EU General Data Protection Regulation (“GDPR”), which will apply as of 25th May 2018, the Article 29 Working Party (“WP29”) – the independent European consulting body for data protection issues – recently issued its “Guidance on Data Protection Impact Assessment (“DPIA”)”. This document will be available for public consultation until 23rd May, 2017.

    On 28th January, 2017, the Portuguese Data Protection Authority (Comissão Nacional de Proteção de Dados/CNPD) published a document establishing 10 measures for entities to prepare for the application of the General Data Protection Regulation (“GDPR”).

    Presidential Decree no. 193/17, which approves the Regulation on the Licensing of Establishments and of Commercial Activity and Market Services (“Regulation”), was published on 22 August. The Regulation, which will enter into force on 21 October (60 days after its publication), establishes the conditions and procedures governing the licensing of commercial activities and market services, as well as the licensing of the respective establishments, revoking Presidential Decree no. 288/10, of 30 November (Regulation on the Licensing of Commercial Activity and the Provision of Market Services), as well as all prior regulations on the matter contrary to the provisions of the new Regulation.

    Ministerial Statute 50/2017, of 11 July 2017, sets forth the measures approved by the Ministry of Mineral Resources and Energy to streamline petroleum products’ import into and supply to the country and ensure fuel supply safety, regularity and quality. The newly approved measures obviously have a direct impact on distributors, but also affect suppliers, IMOPETRO, commercial banks operating in-country and the Banco de Moçambique (“BdM”).
  • Mozambique VAT Code Amended

    Law no. 13/2016, of 30 December 2016, which amended and republished the Mozambican VAT Code, was recently rectified by a Notice, dated June 8th.

    Decree-Law 79/2017, of 30 June 2017, was published last Friday and amends both the Insolvency and Corporate Recovery Code and the Companies Code, in order to implement the goals of the “Programa Capitalizar” approved by Council of Ministers Resolution 42/2016, of 18 August 2016

    Please be aware that a new Presidential Decree has been published on 24th of April (Presidential Decree 79/17 of 24 April) which, among others, introduces the following significant amendments to former Presidential decree 43/17 of 6 March (regulations on the performance of a professional activity by nonresident foreign employees ):

    Bearer securities have been prohibited under Law 15/2017, of May 3, 2017, published today. The Companies Code and the Securities Code have been amended in order to implement this measure.

    Presidential Decree 43/17, of 6 March 2017 (“DP 43/17”) just enacted new regulations on the performance of a professional activity by non-resident foreign workers, repealing former Decrees 5/95, of 7 April 1995 and 6/01, of 19 January 2001.

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