Twitter Logo Youtube Circle Icon LinkedIn Icon

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.
Click here for more details

Portugal > Tax > Law firm and leading lawyer rankings

Editorial

Index of tables

  1. Tax
  2. Leading individuals
  3. Next generation lawyers

Next generation lawyers

  1. 1

Who Represents Who

Find out which law firms are representing which Tax clients in Portugal using The Legal 500's new comprehensive database of law firm/client relationships. Instantly search over 925,000 relationships, including over 83,000 Fortune 500, 46,000 FTSE350 and 13,000 DAX 30 relationships globally. Access is free for in-house lawyers, and by subscription for law firms. For more information, contact david.burgess@legal500.com.

CLICK HERE TO VISIT THE WHO REPRESENTS WHO SITE

Cuatrecasas' 'versatile' team¬†provides ‚Äėvery precise tax advice‚Äô on large and complex matters relating to corporate and M&A, real estate, funds and trusts, insurance and restructuring. Also strong in litigation, it successfully represented Allianz in a dispute regarding corporate income tax withheld by a Portuguese bank upon dividend distributions, reversing a previous decision by the tax courts that was in breach of EU Treaty non-discrimination provisions. The ‚Äėbrilliant‚Äô Pedro Vidal Matos¬†is the contact on this front. Practice head Diogo Ortig√£o Ramos¬†provides ‚Äėessential guidance‚Äô. Gon√ßalo Bastos Lopes¬†‚Äėmakes sure that the client understands the legal impact of each action‚Äô. Of counsel T√Ęnia de Almeida Ferreira¬†is also recommended.

Garrigues Portugal's team is noted for its¬†‚Äėdeep analysis and longstanding experience‚Äô. Pedro Miguel Braz¬†focuses on contentious work and is representing several banks in the contestation against the 2011 extraordinary bank levy. ‚ÄėInternationally-minded‚Äô Tiago Cassiano Neves, who handles transactional and international taxation, ‚Äėreally closes an issue for good‚Äô. He and practice head Fernando Castro Silva¬†assisted Banco Santander with the acquisition and restructuring of Banco Popular.

The ‚Äėfantastic‚Äô team at¬†Morais Leit√£o, Galv√£o Teles, Soares da Silva & Associado¬†provides advice to high-profile clients such as EDP, Galp and Sonae on the entire gamut of tax issues, including corporate and M&A, concessions, and pertaining to the banking and energy sectors. It also handles tax planning and restructuring, disputes and international taxation. Francisco de Sousa da C√Ęmara¬†is a ‚Äėwizard of tax law‚Äô;¬†Ant√≥nio Lobo Xavier¬†displays ‚Äėa¬†lot of common sense‚Äô;¬†Ant√≥nio Pedro Braga¬†is also recommended. All three jointly lead the practice, with the latter two being based in Oporto.

Portuguese powerhouse PLMJ Lawyers assists financial sector, energy and corporate clients with domestic and international tax matters, M&A, tax restructuring and disputes and is involved in complex and controversial matters, such as its successful representation of Meag Munich Ergo Asset Management before the ECJ and the Portuguese Arbitration Tribunal in a case regarding VAT assessments from 2011 to 2013 filed by the Portuguese Tax Authority, whose interpretation João Magalhães Ramalho argued was illegal under EU law. He was supported by Serena Cabrita Neto. Practice head Nuno da Cunha Barnabé assisted the Community of Portuguese Language Countries (CPLP) in drafting a multilateral convention to avoid double taxation and prevent tax evasion.

‚ÄėExtremely client-centric‚Äô tax boutique Rog√©rio Fernandes Ferreira & Associados, SP, RL¬†has been handling several disputes, including contesting the Energy Sector‚Äôs Extraordinary Contribution (CESE), withholding tax on payments to non-Portuguese entities, and the repeal of the non-taxation regime applicable to capital gains. It also advised on non-contentious tax matters. Founding partner Rog√©rio Fernandes Ferreira¬†is the name to note.

Abreu Advogados covers direct and indirect tax, tax disputes, planning and restructuring. Cepsa is a client that instructs the team on some of these issues, including the energy sector extraordinary contribution (ESEC), which is work handled by Oporto-based Maria Dulce Soares; Miguel Teixeira de Abreu who, as of February 2019, is no longer an equity partner, is frequently singled out; Alexandra Courela and Pedro Pais de Almeida jointly lead the team.

Espanha e Associados¬†is led by ‚Äėgreat lawyer‚Äô Jo√£o Espanha. It handles, among other things, international tax, VAT, corporate income tax (CIT) and tax planning. Clients include Portug√°lia - Administra√ß√£o de Patrim√≥nios, Associa√ß√£o da Hotelaria de Portugal and Tecnoplano Tecnologia e Planeamento. Elsa Rodrigues¬†and senior associate Ricardo Pe√£o¬†are the other names to note.

‚ÄėTechnically strong‚Äô,¬†Ricardo da Palma Borges & Associados¬†advised several private clients and high-net-worth individuals on inheritance tax, domestic tax compliance and implementation of tax-efficient structures. Respected name partner Ricardo Palma Borges¬†is the name to note.

Transactional work - especially in the real estate sector - and wealth management are cornerstones of¬†Ur√≠a Men√©ndez ‚Äď Proen√ßa Carvalho‚Äôs practice, and the team also handles contentious work. It advised BNP Paribas Real Estate on the tax aspects of the joint venture (and related share acquisition and sale) with Silcoge to develop office and residential projects in the Alc√Ęntara neighbourhood of Lisbon. Filipe Romao¬†and of counsel Cl√°udia Reis Duarte¬†are highly recommended.

‚ÄėStrong know-how, a 360 degree vision and efficiency‚Äô is what makes¬†VdA Vieira de Almeida's¬†team stand out. It covers direct and indirect tax, litigation and arbitration, and continues to develop its reach in lusophone Africa and East Timor. Advising high-profile domestic and international clients, it has particular expertise in financial tax, recently assisting Banco de Portugal in relation to transactions emerging from the fallout of the financial crisis. Tiago Marreiros Moreira¬†and Joaquim Pedro Lampreia¬†are recommended, as are managing associates Ricardo Seabra Moura, Francisco Cabral Matos¬†and Concei√ß√£o Gamito.¬†Samuel Fernandes de Almeida¬†is another name to note.

While traditionally assisting on the tax side of transactional work, Campos Ferreira, S√° Carneiro & Associados¬†has been growing its wealth management practice and investing in its tax disputes expertise. The ‚Äėdedicated‚Äô and ‚Äėpractical‚Äô Ant√≥nio Rocha Mendes¬†heads the team.

CMS'¬†team ‚Äėworks well together‚Äô and advises clients on all tax aspects, including contentious matters; most recently it successfully represented Generis in a dispute before the arbitral court concerning transfer pricing rules following corporate income tax assessments issued by the tax authorities. Practice head Patrick Dewerbe¬†is highly recommended, and senior associate Raquel Montes Fernandes¬†is another name to note.

DLA Piper ABBC¬†possesses ‚Äėexceptional legal knowledge that helps clients perform better‚Äô. It focuses on tax litigation, with niche expertise in the online gambling, tobacco, transport and energy sectors. Clients include JTI ‚Äď Japan Tobacco International, EasyJet, Finerge and Trustwind. Practice head and tax and regulatory specialist¬†Ant√≥nio Moura Portugal¬†is ‚Äėan excellent communicator and leader‚Äô.

Diogo Bernardo Monteiro heads the practice at FCB Sociedade de Advogados, which assisted with obtaining non-habitual resident tax status for high-net-worth individuals, and advised Nacala Holdings on the tax aspects of the acquisitions of Elevo, Opway, and Ramos Catarino.

While still largely focused on transactional work, Linklaters has been broadening its practice to include tax structuring as well as disputes work. Clients include China Three Gorges, Eni and Cerberus. The group also benefits from the firm’s international network. Rui Palma Camacho heads the team.

SRS Advogados handled transactional and corporate tax work, including in the real estate, construction and energy sectors. Contentious matters included social security and corporate income tax cases. João Maricoto Monteiro heads the practice.

Tax boutique AFDO-adv is especially strong in tax disputes - including arbitration - in which it represents high-profile domestic clients. António Fernandes De Oliveira is the name partner.

Caiado Guerreiro's practice possesses strong wealth management expertise, and handles tax work related to transactions, planning and disputes. Tiago Caiado Guerreiro¬†heads the team; Ana Castro Gon√ßalves¬†impresses with ‚Äėthe ease with which she understands new, unusual subjects‚Äô.

Macedo Vitorino & Associados acted for a number of clients in the finance sector on tax matters related to their activities. André Vasques Dias is the name to note.

MGRA, RL¬†is noted for its ‚Äėcareful and reflective thinking and commercially-oriented advice‚Äô on a wide range of matters, including contentious work, to clients such as Coca-Cola, Sporting, Dahlman Renewable Technology and Hotusa Hotels. M√°rio da Rosa Amaral¬†heads the practice.

Oporto tax boutique Ramos Pereira e Sampaio - Sociedade de Advogados handles the entire gamut of contentious and non-contentious tax work for high-profile local business clients. Carlos Ramos Pereira and Rui Sampaio are the names to note.

The ‚Äėinnovative‚Äô Ricardo Reigada Pereira¬†has infused RRP Advogados¬†‚Äėwith a culture of thinking outside the box‚Äô. The team offers an ‚Äėexceptionally¬†personalised approach to clients‚Äô needs‚Äô in disputes, structuring, and transactional work. It regularly acts for EDP, Secil, Acciona, Ferrovial, The Navigator Company and Abanca, among others. The firm is part of the EY Global Law network.

S√©rvulo & Associados' team is¬†‚Äėcommitted‚Äô, ‚Äėopen-minded‚Äô and ‚Äėable to adapt to different scenarios‚Äô. The outfit covers contentious and non-contentious work, in the latter case acting for Abbott Laboratories and NAMA. Practice head¬†Diogo Feio¬†renders ‚Äėvery good strategic advice‚Äô; principal associate Ana Moutinho Nascimento¬†and senior associate Teresa Pala Schwalbach¬†are also singled out.

The highly regarded Nuno de Oliveira Garcia¬†heads the practice at Andersen Tax and Legal | NGMS ‚Äď Sociedade de Advogados, which is ‚Äôvery hands-on, proactive and comes up with solutions instead of only assessments‚Äô; it represented The Navigator Company, Galp and REN in tax disputes. The firm signed a collaboration agreement with Oporto firm CNA ‚Äď Curado, Nogueira & Associados¬†in February 2018.

Relatively new to the market, tax boutique BELIM¬†has a particular VAT focus and ‚Äėa genuine enthusiasm to serve the client‚Äô. ‚ÄėAstute, quick-eyed and intelligent‚Äô name partner Catarina Belim¬†‚Äėthinks outside the box‚Äô.

Raposo Bernardo¬†is ‚Äėaccurate and effective in providing solutions‚Äô. It advised Iberostar on the incorporation of companies and tax vehicles as part of starting the client‚Äôs activities in Portugal. The ‚Äėconfident‚Äô Mafalda Baptista¬†heads the practice.

International Law Firm Networks

International comparative guides

Giving the in-house community greater insight to the law and regulations in different jurisdictions.

Select Practice Area

GC Powerlist -
Europe

International Law Firm Networks

Press releases

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to

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
  • 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.
  • ARTICLE 29 WORKING PARTY GUIDELINES ON THE EU GENERAL DATA PROTECTION REGULATION

    In order to clarify some of the new obligations stemming from the EU General Data Protection Regulation (‚ÄúGDPR‚ÄĚ), which will apply as of 25th May 2018, the Article 29 Working Party (‚ÄúWP29‚ÄĚ) ‚Äď the independent European consulting body for data protection issues ‚Äď recently issued its ‚ÄúGuidance on Data Protection Impact Assessment (‚ÄúDPIA‚ÄĚ)‚ÄĚ. This document will be available for public consultation until 23rd May, 2017.
  • CNPD APPROVES 10 MEASURES TO PREPARE FOR THE GENERAL DATA PROTECTION REGULATION

    On 28th January, 2017, the Portuguese Data Protection Authority (Comiss√£o Nacional de Prote√ß√£o de Dados/CNPD) published a document establishing 10 measures for entities to prepare for the application of the General Data Protection Regulation (‚ÄúGDPR‚ÄĚ).
  • ANGOLA | NEW REGULATION ON THE LICENSING OF ESTABLISHMENTS AND OF COMMERCIAL ACTIVITY

    Presidential Decree no. 193/17, which approves the Regulation on the Licensing of Establishments and of Commercial Activity and Market Services (‚ÄúRegulation‚ÄĚ), 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.
  • MOZAMBIQUE | PETROLEUM PRODUCTS SUPPLY

    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‚Äô 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 Mo√ßambique (‚ÄúBdM‚ÄĚ).
  • 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.
  • COMPANIES CODE AMENDED

    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 ‚ÄúPrograma Capitalizar‚ÄĚ approved by Council of Ministers Resolution 42/2016, of 18 August 2016
  • ANGOLA | SIGNIFICANT AMENDMENTS TO REGULATIONS ON THE PERFORMANCE OF A PROFESSIONAL

    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 ):
  • PROHIBITION ON ISSUE OF BEARER SHARES

    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.
  • ANGOLA | NEW REGULATIONS ON THE PERFORMANCE OF A PROFESSIONAL ACTIVITY BY NON-RESIDENT

    Presidential Decree 43/17, of 6 March 2017 (‚ÄúDP 43/17‚ÄĚ) 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.

Press Releases worldwide

The latest news direct from law firms. If you would like to submit press releases for your firm, send an email request to