Tax in Portugal

Abreu Advogados

Abreu Advogados' tax practice has grown in recent years and demonstrates expertise in transactional tax, international taxation and wealth private management, among other areas. Sector strengths span energy, real estate, private banking and mining, while the sub-areas of tax law are all covered by individuals within the group. Alexandra Courela covers transactional and general corporate tax advice, as well as international matters, alongside founding partner Miguel Teixeira de Abreu, who also oversees transfer pricing. Nuno da Cunha Barnabé is the contact for private wealth matters, and Maria Dulce Soares in the Porto office leads on tax litigation. Mariana Gouveia de Oliveira joined in November 2019 and specialises in indirect taxation.

Practice head(s):

Miguel Teixeira de Abreu; Alexandra Courela; Nuno da Cunha Barnabé; Maria Dulce Soares

Other key lawyers:

Mariana Gouveia de Oliveira


‘The Abreu tax team anticipates the client’s needs and responds in a timely manner to requests for specific domestic tax services. They are well-respected within the industry. Abreu tax team has both great market knowledge and outstanding expertise.’

‘Nuno da Cuhna Barnabé is a market leader in the tax industry in Portugal. He has strong and deep knowledge of  domestic tax laws. He has an outstanding team.’

‘Mariana Gouveia de Oliveira provides outstanding tax assistance.’

‘Overall, the different capacities, dedication and insight of Abreu’s tax team make it one of the best tax teams to work with among the top law firms in Portugal, whether in corporate, financing or private clients taxation.

‘Partner Nuno Cunha Barnabé, easily and undoubtedly qualifies as one of the best tax lawyers in Portugal, considering his global, international and profound expertise in tax matters.’

‘This practice is different in its reputation for seriousness, competence, familiarity with international (especially) tax environment, and a certain “modernity”. I witnessed their growth over the past 12-15 years, incorporating a lot of (especially young) talent.’

‘I have been working with international tax specialist Alexandra Courela for many years. I have asked for advice on multiple personal tax aspects, involving UK, Portugal and other jurisdictions. Also, structuring and tax advice for a Portuguese corporation. Not only is her technical advice sound, she also brings a most valuable personal engagement to the negotiations.’

‘Alexandra Courela: Competence and exceptional service, in addition to having the high professional support of her assistants and colleagues, in several areas of legal action.’

Key clients


Marques Distribuição, SGPS, S.A.

Kinda Home

Chint Solar

ECA’s Group Project Anadarko

PT Ventures, SGPS, SA

Bristol-Myers Squibb



Work highlights

  • Advised on the sale of the share capital of PT Ventures by Africatel Holdings, a Dutch holding company controlled by Brazilian telecoms company Oi, to Sonangol.
  • Assisted Grupo Marques in a bank debt restructuring operation and in a spin-off of the companies in the distribution sector that belonged to the group.
  • Assisted Anadarko in the development of one of the world’s largest liquefied natural gas projects in Offshore Area 1 in Mozambique.


Cuatrecasas fields a tax team that takes a 'comprehensive approach' to the area, advising on a broad spectrum of high-profile matters, from corporate and financial taxation to planning for private clients and tax litigation. Diogo Ortigão Ramos leads the team, which is praised for its 'excellent grasp of cross-border issues'; recent highlights have involved a number of European jurisdictions. On the contentious side, Pedro Vidal Matos is a key contact for tax litigation, and Gonçalo Bastos Lopes is noted for his expertise in corporate taxation for foreign investment in Portugal. From a deep pool of non-partner lawyers, both Marta Duarte Silva and Ana Helena Farinha stand out, Duarte Silva focusing on private clients, financial and income tax, and Farinha concentrating on corporate income tax.

Practice head(s):

Diogo Ortigão Ramos

Other key lawyers:

Pedro Vidal Matos; Gonçalo Bastos Lopes; Marta Duarte Silva; Ana Helena Farinha


‘The legal services we receive from Cuatrecasas are characterized by a high degree of professionalism and respect for the ethical standards that prevail in the relationship between lawyer and client.’

‘Diogo Ortigao Ramos stands out for the ability to organize and structure teams with professionals whose skills and professional knowledge and vision allows them to provide the quality and proactivity necessary.’

‘Ana Helena Farinha stands out in the relationship we have had for more than seven years, which manages the portfolio of tax matters arising from our commercial operations. She has had an ethical professional treatment, always pending to anticipate the facts and promptly suggest measures to avoid the complications that may arise from our actions, or the ignorance of their legal implications.’

‘The Cuatrecasas tax team has an excellent grasp of cross border issues and strong experience in dealing with matters with an international element. I have always found working with them straightforward. They are good at working through issues and balancing the competing risks across many jurisdictions.’

‘The team is generally very strong and I’ve enjoyed working with them. The partner Diogo Ortigão Ramos has a great breadth of experience in dealing with international matters and that helps inform his commercial and pragmatic advice.’

‘Marta Duarte Silva is a very technical lawyer who is able to navigate the complexities of the Portuguese rules, practice on the part of the authorities and the interaction with issues on a cross border basis.’

‘First of all, I would like to highlight that we find in this service provider an absolutely unique customer service. However, the greatest impact comes from the immense technical capacity to observe and solve problems in a holistic way, that is, understanding and addressing universality, without losing focus on detail.’

‘Diogo Ortigão Ramos – deep knowledge in tax matters, a broad vision of the industry where the client practices and has a very pragmatic approach.’

Key clients

















Work highlights

  • Advised general partner investors in the structuring and incorporating of a Luxembourg reserved alternative investment fund for flexible and tax neutral investments in Silicon Valley companies exclusively.
  • Acted as legal counsel to Whitestar Asset Solutions in tax ligation regarding the tax deductibility of costs within a reverse merger restructuring procedure.
  • Advised a French consortium on the tax aspects of the acquisition of six hydroelectric power plants from EDP.


The tax practice at Garrigues handles the full range of matters in the field, providing specialised tax advice, as well as supporting major transactions, and handling tax litigation. On the contentious side, Pedro Miguel Braz is a key contact and notable for representing Portuguese and multinational economic groups, financial institutions and insurance companies. Fernando Castro Silva is also noted. At the non-partner level, principal Isabel Vieira dos Reis focuses on indirect taxation issues and Ana Isabel Batista is strong in cross-border litigation.

Practice head(s):

Pedro Miguel Braz; Fernando Castro Silva

Other key lawyers:

Isabel Vieira dos Reis; Ana Isabel Batista


‘Garrigues is one of the best law firms specialized in tax law, which has been integrating new lines of services that were previously only provided by consultancy companies, which allows to expand the range of services provided. The level of quality and rigor in the services provided is always high.’

‘Garrigues has been responsible for much of our tax litigation for over 20 years, with unparalleled success.’

‘Pedro Miguel Braz – Total and absolute control over tax litigation in Portugal. I have already recommended him to many people for all matters of taxation in Portugal.’

‘An international understanding and approach, coupled with effective tax planning means I keep going back as they advise very well on their many areas of expertise.’

‘Antonio Mendes continually proves his worth in innovative solutions, hard work and a comprehensive approach. He is there to help and I can’t think of a single occasion when they were unable to help.’

‘We recommend Pedro Braz, for the enormous strategic knowledge he has in the area of ​​tax litigation.’

‘We highlight Fernando Castro Silva’s exceptional technical knowledge and strategic orientation of the work.’

‘I highlight the ability to interact with the customer, obtaining the relevant facts and concerns. They present their work in an open way, allowing the client to formulate proposals and questions before sending the final work. They have excellent regulatory and jurisprudential knowledge, which allows them to present realistic action proposals for clients.’

Key clients

Banco Santander









Allianz Capital Partners

Work highlights

  • Advised CCT Group on its intra-group reorganisation of its Portuguese corporate structure, in line with the current corporate structure for the activity carried out in Spain.
  • Acted for Novo Banco and certain funds managed by the Novo Banco group on the tax aspects of a sale of a portfolio of real estate assets.
  • Provided tax advice to Tander Inversiones Socimi Group (a Spanish REIT controlled by Canadian investor Première Alliance) focused on real estate for high-end retail.

Morais Leitão, Galvão Teles, Soares da Silva & Associados

In January 2020 Morais Leitão, Galvão Teles, Soares da Silva & Associados merged its three tax departments (in its Lisbon, Porto and Funchal offices) to create a unified tax team that integrates the individual areas of expertise of the sizeable group. Francisco de Sousa da Câmara works with major national and multinational companies on corporate taxation and restructurings, as well as tax disputes. Porto-based António Lobo Xavier's recent highlights include tax advice on high-profile banking and real estate deals; the highly praised António Pedro Braga has a focus on corporate taxation and has recently handled notable tax matters in the energy sector. Bruno Santiago has specialist knowledge of the Angola and Mozambique tax systems, and Paolo Núncio is another tax expert to note.

Practice head(s):

Francisco de Sousa da Câmara; António Lobo Xavier; António Pedro Braga; Bruno Santiago

Other key lawyers:

Paolo Núncio


‘Dimension, sectorial specialization and a culture of rigor are unique features of MLGTS.’

MLGTS is the most renowned tax office in Portugal. It has an unrivaled set of professionals in which the various subjects can be delivered with maximum confidence.’

‘António Lobo Xavier – Absolute knowledge, unshakable security, total trust.’

‘The team and the general level of service is excellent, as they have a team that shows: good knowledge and deep understanding of the legal-tax framework; high technical competence; professionalism; particular ability to reach consensus solutions, placing the client’s interest at the center of the analysis and resolution of each problem; an integrated vision and analysis of topics, covering the different specialties of law, with emphasis on the tax.’

‘We have been working mainly with António Pedro Braga. He is a great specialist in his practice, with deep knowledge of the general legal-tax framework, thus ensuring that all issues are dealt with professionally and efficiently.’

‘Reliability / technical capacity / adequate response to the challenges posed.’

‘I would highlight the high seniority of its partners, with extensive experience in the most complex cases, especially qualified in situations of conflict with the tax authorities. In particular, we have been working with António Pedro Braga, whose contribution was instrumental in the successful resolution of disputes with great complexity. He also conducted other dossiers, of a very diverse nature, always with enormous capacity, inventiveness and delivery capacity, respecting deadlines and objectives.’

I would like to highlight António Pedro Braga, whom I recognize enormous experience, critical and innovative spirit, always being extremely accessible and easy to deal with. We look for his services especially in cases that involve, or may involve, litigation situations, cases in which he has always shown enormous foresight and the ability to defend our interests.’

Work highlights

  • Advised EDP on tax efficiency related to its sale of six hydroelectic dams worth €2.2bn, involving taxes on profits, VAT, taxes on the transfer of business and taxes on the transfer of immovable properties.
  • Advised the Calouste Gulbenkian Foundation on the tax aspects of the sale of Partex Holding BV to PTT Exploration and Production.
  • Assisted Abanca Corporación Bancaria with the acquisition of Deutsche Bank’s private and commercial banking Portuguese business, in a complex transaction involving several tax and regulatory innovative issues.


A firm-wide restructuring at PLMJ has seen the tax practice refocusing on work for blue-chip clients as well as big-ticket work for smaller clients. Other recent developments include the hiring of Isaque Ramos, an expert in transaction-related taxation matters, tax due diligence and compliance processes, in January 2020. Serena Cabrita Neto in the Lisbon office and Miguel Reis in Porto jointly head the team of 'excellent professionals, with very good technical knowledge', which is renowned for advising on the tax elements of significant M&A, banking, restructuring and real estate matters, along with complex tax litigation.

Practice head(s):

Serena Cabrita Neto; Miguel Reis

Other key lawyers:

João Velez de Lima; Isaque Ramos


PLMJ stands out for having an excellent work team, with its high focus on customer needs. All the solutions they present are highly technical and assertive.

The PLMJ Tax team is made up of excellent professionals with extensive experience in tax matters. The quality of the service provided is high for the reasons listed above. The cooperation and availability presented allows the interaction between the client and firm to be easily done and the result of the work can always have added value.

Serena Cabrita Neto is an essential piece for our company. We maintain an excellent professional relationship for many years. The vast experience in tax litigation and her personal and professional characteristics (availability, proactivity and a sense of commitment and responsibility) certainly bring added value to our company through the service she provides.

João Velez de Lima – I would like to highlight the high degree of dynamism and commitment that he applies to all the topics addressed to him, which, combined with extensive experience and high technical rigor translates into very efficient results.

‘Of particular note is Miguel Reis, as partner and specialist in the area of ​​tax law.

As the main characteristics I highlight the proactivity, the focus on the client, on the creation of solutions, the total availability.

Excellent professionals, with very good technical knowledge and a concern for the client that generates a lot of confidence.

Key clients

ACH Brito & CA., SA



Future Healthcare

Galp Energia, SGPS, SA

H.B. Fuller


Instituto de Gestão de Fundos de Capitalização da Segurança Social, IP

Montepio Crédito

Pernod-Ricard Portugal

Philip Morris International (Portugal)

RAR Group


Sousa Lima & Peixoto Sousa – Gestão e Turismo, Lda.

TAP Air Portugal

Transdev Group


Work highlights

  • Assisting Iberdrola in the tax aspects of the largest hydroelectric project in Portugal.
  • Acted for Portuguese renewable power company Finerge both in the due diligence and the tax structuring in a transaction in which it bought two wind farms from Brookfield Renewable Partners.
  • Assisted the shareholders of Sousa Lima & Peixoto Sousa – Gestão e Turismo, Lda. with the sale of 100% of the company.

Rogério Fernandes Ferreira & Associados, SP, RL

'Very experienced and specialised' tax and business boutique Rogério Fernandes Ferreira & Associados, SP, RL advises a domestic and multinational client base on contentious and non-contentious tax, customs, social security and corporate law. Co-led by founding partner Rogério Fernandes Ferreira and Marta Machado de Almeida, the firm organises itself by areas of specific expertise within tax to cover a range of matters, with recent highlights ranging from income tax litigation in the aviation industry to telecoms-related VAT advice. The team also benefits from the input of a large group of non-partner lawyers, including tax litigation specialist Vânia Codeço.

Practice head(s):

Rogério Fernandes Ferreira; Marta Machado de Almeida

Other key lawyers:

Vânia Codeço


‘Very experienced and specialized company in this area of tax. Very professional service. Deep knowledge of this theme and also of our sector. Multidisciplinary vision and ability to prepare strategies focused on the client’s interest, building a trusting relationship with the company.’

‘Rogério Fernandes Ferreira- an example and inspiration in the area of taxation in Portugal. Deep knowledge and innovation in the strategies he presents.’


The sizeable tax team at VdA provides advice on the tax aspects of cross-border transactions in a wide range of sectors, particularly energy, finance, real estate, infrastructure, healthcare and life sciences. Tiago Marreiros Moreira is the practice head and focuses on international tax structuring of major transactions and investments in Portugal and other Portuguese speaking countries. The key name for tax litigation is Joaquim Pedro Lampreia, while Samuel Fernandes de Almeida and Matthieu Le Roux have expertise in tax in African jurisdictions. In 2019 the team integrated a group of accountancy and tax financial consultants to expand the scope of its services. Francisco Cabral Matos (who made partner in January 2022) and Conceição Gamito are other names to note.

Practice head(s):

Tiago Marreiros Moreira

Other key lawyers:

Joaquim Pedro Lampreia; Samuel Fernandes de Almeida; Matthieu Le Roux; Francisco Cabral Matos; Conceição Gamito


It’s a strong team that put into practice all the energy, know how and good relationship with the customer. I feel secure with all the cases VdA handle for me.

VdA has an exceptional team. They take their work very serious, which translates into the quality of their work.

This team gives me the comfort of feeling safe in the correct hands. The general feeling is that this law firm is on the top of their game and are always aware of the matters in hand.

Delivers results. Strong knowledge. Availability. Full commitment.

Perfect mastery of the subjects in dispute.

Joaquim Pedro Lampreia is the ultimate “problem solver”, with an in-depth knowledge of all tax matters and always looking for original and creative ways to solve problems and settle matters. He understands that “time is money”.’

The team is extremely business oriented. They cover all tax matters very efficiently and speak the same language as the company.

The partner who leads the team is an extremely professional person who creates empathy and transmits confidence in his work.

Work highlights

  • Acted for José de Mello Group on the joint sale of shares representing a total of 81.1% of Brisa’s voting rights, valuing the company equity at more than €3bn.
  • Assisted Port Noir Investment / Vanguard Properties on tax and legal matters of Project Triplex.
  • Represented Idealmed / Luz Saúde at the European Court of Justice in cases regarding private hospitals and health care centers with covenants with the National Health Service.


With recent work including due diligence and tax structuring advice on major M&A transactions and NPL acquisitions, CMS's tax team brings together individual expertise and the international reach of the wider firm to assist clients on the full range of tax issues. Practice head Patrick Dewerbe has extensive experience in corporate tax matters, both domestic and international, while Nuno Figueirôa Santos provides tax advisory services to domestic and international companies. Managing associate Susana Estêvão Gonçalves is actively involved across all of the team's non-contentious mandates.

Practice head(s):

Patrick Dewerbe

Other key lawyers:

Nuno Figueirôa Santos; Susana Estêvão Gonçalves


‘CMS is a very highly skilled law firm when it comes to tax. They master procedural law which can be very complex sometimes as well as all the arguments needed to perform. They show great willingness to understand deeply the sector they work for and find good analogies when it comes to jurisprudence.’

‘Patrick Dewerbe is a seasoned tax lawyer with a very good background, so he is very well rounded: he knows how lawyers work and should work, the auditors, deals with the tax administration on a day to day basis and is very respected, as such, across the legal community and usual counterparts.’

‘Good with Portuguese tax structuring. Efficient, reliable and a good value for money.’

‘Nuno Figuerôa Santos is a very dedicated and knowledgeable lawyer. He is always available for a call and has helped create very efficient structures.’

‘The most important thing about engaging with the tax practice of a law firm is the ability to communicate with someone who asks the right questions and who has a good commercial grasp of the underlying business. CMS has shown this time and time again in all of our dealings with them, and in particular as demonstrated by Nuno Santos.’

‘Nuno Santos is outstanding as a partner able to grasp the complex details of a transaction or a particular situation, and who is always able to relay a solution or a way of approaching such complexity with clarity and precision. This is in part from having a very good commercial command of business but also from knowing when to ask the right questions. Nuno always makes himself available even if not entirely convenient to him something which is also appreciated, and furthermore is very patient and skilled at educating others, explaining in simple language even quite complicated matters.’

‘Good atmosphere and good team. A good atmosphere permeates the team.’

‘Patrick Dewerbe, an extraordinarily easy person to work with. A good and honest professional.’

Key clients

































Work highlights

  • Advised Davidson Kempner European Partners on the structuring of the acquisition of a €3.3bn NPL portfolio owned by Novo Banco and tax analysis of the subsequent debt restructuring.
  • Assisted Liberty Mutual Insurance Europe on tax due diligence and negotiation of the warranty and indemnity (W&I) insurance policy subscribed by the consortium that acquired the participation of 81% of Brisa – Auto Estradas de Portugal.
  • Advising on the tax aspects of the acquisition of the targets/projects in which Aquila Group invested within the renewable energy sector and the real estate sector.


António Moura Portugal's team of 'innovative professionals' in DLA Piper ABBC's tax department offer a broad service with strong international capabilities, thanks to the firm's network of offices. The team's specialisms include taxation in the aviation, tobacco, online gambling and energy sectors, with recent highlight work for Lufthansa and Japan Tobacco International, among others. Contentious work is also a strength of the practice on which Moura Portugal leads, with support from associates Inês Teixeira and Ana Carvalho.

Practice head(s):

António Moura Portugal

Other key lawyers:

Inês Teixeira; Ana Carvalho


I would highlight the technical capacity and knowledge, as well as the speed in presenting solutions and once again the excellent relationship with customers.’

The lawyer who collaborates with us is António Portugal, who stands out for his enormous legal knowledge and for the ease with which he presents solutions, combined with an always remarkable quality.’

‘DLA Piper ABBC in Lisbon and in particular their partner, António Moura Portugal, is outstandingly well connected within government. This ability to open doors is a testament to the level of professionalism and high level of political understanding across the many different stakeholders involved.’

‘António Moura Portugal and Ana Carvalho are extremely competent and innovative professionals.’

‘António Moura Portugal – Completely dominates the taxation sector in Portugal, with great ability to anticipate and deliver solutions.’

‘Ana Carvalho – always available to find new fiscally efficient solutions.’

‘In my case, I work more with António Moura Portugal, giving great value to his pragmatism, practical sense and knowledge of the sectors in which he works. For me it is essential to work with a lawyer that does not complicate and that is an effective help in solving problems – hence working with both António and his team.’

‘The relationship we have with this society is emphasized by the relationship of a team that always serves us with the greatest attention and sympathy, presenting timely and correctly solutions to the questions and problems raised.’

Key clients


JTI – Japan Tobacco International


Air France


Kuwait Investment Authority

Canada Pension Plan Investment Board (CPPIB)







TAAG – United Angolan Airlines

Work highlights

  • Representing the Canada Pension Plan Board in litigation with the Portuguese Tax Authority regarding withholding tax on dividends.
  • Assisting Japan Tobacco International on the development of its tax strategy in Portugal and in terms of compliance for the launch of new products.
  • Acting for Trustwind and Finerge on numerous tax claims to challenge property tax on wind farms.

Espanha e Associados

The 'small but high-quality team' at Espanha e Associados is led by founding partner Elsa Rodrigues. The group focuses on tax advice in the context of international transactions and provides assistance to domestic companies across a variety of industries, with real estate and insurance providing a number of recent instructions. Rodrigues is a tax arbitrator with experience in corporate restructurings. João Espanha is especially strong in insurance and finance tax law and is praised for 'a very high knowledge of the tax matters that govern the Portuguese legal system'. Senior associates Ricardo Peão and Sara Botelho de Almeida support the practice heads on all matters.

Practice head(s):

Elsa Rodrigues

Other key lawyers:

João Espanha; Sara Botelho de Almeida; Ricardo Peão


‘Responsibility, trust, excellence, exceeding expectations is what best describes the department. They are always available to find solutions of excellence, working on topics continuously and also reporting / communicating continuously what they are doing and the possible outcomes.’

‘Excellent, excellent, excellent in everything they do, competence and capabilities of excellence.’

‘This office is unique for us, because it has a small but high quality team, superiorly directed by João Espanha and Elsa Rodrigues, and which responds in a very fast, efficient and pragmatic way to problems and questions we presented.’

‘João Espanha – Founding partner and always available to clarify any doubts that arise and to find solutions to the most complicated problems. He has a very high knowledge of the tax matters that govern the Portuguese legal system.’

‘Sara Botelho de Almeida complements the two founding partners very well.’

Key clients








Hotéis Dom Carlos Group


Arval Service Lease – Aluguer e Gestão Automóvel, S. A.




ROADSURFER GMBH – Sucursal em Portugal






G.D.A. – Cooperativa de Gestão Direitos dos Artistas


Work highlights

  • Advising Fundo de Investimento Imobiliário Fechado Imoimperial on the development of the real estate investment operations of these entities from a tax perspective.
  • Assisted GDA in the setup of a crisis cabinet to answer artists’ questions during the state of emergency.
  • Representing Productos Hospitalares e Farmacêuticos in a challenge against the Portuguese Tax Authority.


The tax department at Linklaters is highlighted for its 'deep knowledge of the applicable legislation'; it regularly collaborates with the firm's corporate team to advise on major transactions, as well as taking on an increasing number of complex tax litigation cases. The team's client base is particularly rich in prominent names from the banking and finance sector, including Novo Banco and BNP Paribas. Rui Camacho Palma heads the practice and has extensive experience in international tax planning and transactional tax matters. Strong support comes from managing associates Inês Pisco Bento and José Maria Sacadura.

Practice head(s):

Rui Camacho Palma

Other key lawyers:

Inês Pisco Bento; José Maria Sacadura


‘We worked on a complex and long transaction, with different complications over the process, and the team’s involvement has been very solid, providing always intelligent solutions for the problems found along the way. ’

‘Rui Camacho Palma has the ability to explain difficult concepts (and its solutions) in a way that is accessible to everyone, with high quality explanations. Additionally, he has a very strong knowledge of the tax law in Portugal and is able at the same time to take into consideration international topics when finding solutions. Last but not least, he is always available to answer questions.’

‘Huge availability (and pro-activity) in the dossiers they have in hand, as well as excellent technical knowledge.’

‘Rui Camacho Palma, always very available and revealing a constant deep technical knowledge in any matter that we have already discussed; José Maria Sacadura also for the availability and knowledge he reveals.’

‘Rui Camacho Palma is an exceptional tax lawyer. He has detailed international awareness and a global perspective to his advice that makes him unique. His work is thorough, well written and produced on a timely basis.’

‘Deep and transversal technical knowledge. Permanent availability of the team.’

‘The LL Fiscal team provides a high quality service, with enormous responsibility, a thorough knowledge of the applicable legislation and a practical understanding of the functioning of the competent entities.’

‘I would particularly recommend  Rui Camacho Palma and Inês Pisco Bento, for their responsibility, availability and communication skills.’

Key clients

Banco Comercial Português (Millennium bcp)

Barclays Bank PLC

Cerberus Global Investments B.V.

ECS – Sociedade de Capital de Risco, S.A.

Oitante, S.A.

Luz Saúde (Fosun Group)

DWS (Deutsche Asset Management)

Citigroup Capital UK Limited

Värde Partners Europe Limited

J.P. Morgan

Onitelecom Infocomunicações (Oni) / Nowo Communications (NOWO)

Novo Banco, S.A. (owned by Lone Star)



Glennmont Partners

China Development Bank

Permira Asesores, S.L.U.

ROADIS (PSP Investment Board)

The Carlyle Group España, S.L.

Ardian SAS

Work highlights

  • Advised Cerberus on the tax aspects of the acquisition of a portfolio of REOs located in Portugal and a portfolio of NPLs from Novo Banco.
  • Advised Morgan Stanley Infrastructure on the tax aspects of its acquisition of 49.99% of Altice’s wholesale fibre operation in Portugal.
  • Acted for both BNP Paribas Personal Finance and Banco BNP Paribas Personal Finance in the cross-border merger in which the latter was incorporated into the former, in the context of the reorganisation of the group.

Ricardo da Palma Borges & Associados

Tax boutique Ricardo da Palma Borges & Associados advises on international and domestic legislation, with a special focus on income and real estate taxes, as well as litigation. Clients range from major banks and real estate companies to family estates and high-net-worth individuals (HNWIs). Each practice head leads on distinct areas of practice; Ricardo da Palma Borges on personal tax planning and consulting; Ana Rita Perreira on real estate tax planning; and associate Ana Isabel Correia on litigation.

Practice head(s):

Ricardo da Palma Borges; Ana Rita Pereira; Ana Isabel Correia

Work highlights

  • Assisting a group of companies in the Madeira Free Zone in submitting observations to the European Commission as part of its investigation to examine whether Portugal has applied the Madeira Free Zone regional aid scheme in conformity with the 2007 and 2013 Commission decisions approving it.
  • Advising a company in the oil and gas industry in litigation against an additional corporate income tax assessment and during a tax audit to the subsequent fiscal years.
  • Assisted an international insurance company on drafting a letter to be sent by the client to the Portuguese tax resident holders of Unit Linked Life Insurance policies, which have effected partial redemptions of their policies.

Uría Menéndez – Proença Carvalho

Noted for its 'mastery of tax matters and clarity of responses', Uría Menéndez – Proença Carvalho fields a tax practice experienced in wealth management matters, major private equity and real estate transactions, and tax litigation. Practice head Filipe Romão focuses on private wealth, and Marta Pontes has significant real estate expertise. At the counsel level, Cláudia Reis Duarte is notable, particularly for tax litigation and inspections, and António Caldas has strength in restructuring matters.

Practice head(s):

Filipe Romão

Other key lawyers:

Marta Pontes; Cláudia Reis Duarte; António Caldas


‘Legal excellence and deep commitment. Full availability and lawyers devoted to make the transactions work.’

‘In-depth knowledge of local and international tax issues.’

Availability, mastery of tax matters and clarity of responses.’

‘Cláudia Reis Duarte who embodies what I mean about availability, dominance and clarity.’

‘One of the best firms with estate planning, and knowledge of insurance for private banking and estate and succession planning.’

‘Uria is a law firm made with experienced and talented persons that are result oriented, with a high level of pragmatic approach in they way they handle clients.’

‘Technical capacity, availability.’

Key clients






MSeven Real Estate





Work highlights

  • Advised Altice in the tax planning and structure to implement the partnership regarding the fibre business owned by Altice in Portugal.
  • Assisted Curzon on the acquisition of a portfolio of seven offices located in Lisbon and Oeiras.
  • Represented Discovery, Explorer, Capital Criativo, Lisfundo, Oaktree, Vic Properties, and Reyalurbis in the administrative procedures and subsequent tax litigation in respect of the registered tax value of a significant number of real estate plots.


António Rocha Mendes heads the tax practice at Campos Ferreira, Sá Carneiro & Associados, which advises a range of domestic and international clients. Tax litigation and wealth management are key areas for the team, which collaborates closely with the firm's other practice areas, in particular M&A and banking.

Durham Agrellos

Tax boutique Durham Agrellos acts for domestic and European clients on the full range of tax matters. Managing partner Miguel Durham Agrellos divides his time between the firm's offices in Porto and Lisbon. He has over 20 years' experience in tax law and a particular strength in wealth management, advising family-owned groups, ultra-high and high-net-worth families. Paulo da Rocha Pichel is noted for tax litigation.

Practice head(s):

Miguel Durham Agrellos

Other key lawyers:

Paulo da Rocha Pichel


‘The proximity and availability to the client, combined with very strong legal technical knowledge make the company unique.’

‘Important in our experience was advice on complex issues of Portuguese and European Union legislation (VAT issue) demonstrated and once again the contextualization in relation to the sector of activity concerned.’

‘We recommend Miguel Durham Agrellos for his very solid experience and legal knowledge, and also for his clear knowledge of the business environment. This was evident in the preparation and definition of legal action strategies. Also noteworthy is his total availability.’

‘Very efficient and competent team headed by Miguel Durham. You know the staff in person and they know very well what they are doing. They have a lot of contacts who can help in solving the problems. It is a more personal service compared to other firms.’

‘The team is very stable and dedicated led by Miguel Durham.’

‘The Durham Agrellos company stands out for its high involvement and focus on all the topics that we have asked for its involvement, striving for a high assertiveness in the solutions that are presented. I want to highlight the high level of knowledge demonstrated in the most varied issues addressed to them.’

‘Miguel Agrellos – I highlight the experience demonstrated and the assertiveness in the solutions presented.’

‘Paulo Pichel – I want to highlight the high degree of technical rigor of the solutions he presents and the high commitment, involvement and focus on the customer.’

Key clients

Unilabs Group


RAR – Sociedade de Controle (Holding), S.A.

Atrium Investimentos


XP Private

Adalberto Fashion Group



Essência do Vinho


Place Gym Boutique Concept Group

Associação Comercial do Porto


Yves Rocher Group

Work highlights

  • Advised Unilabs Group on a €300m restructuring operation, involving the sale and subsequent winding up of companies in different jurisdictions, altering the holding structure of the Portuguese business operations.
  • Assisted RAR on the review, update, and redesign of the transfer pricing policy of the group.
  • Represented Place Gym Concept Group in a high-profile dispute where it was argued that physiotherapy and nutrition services are multiple independent supplies and not a single composite supply as defended by the Portuguese tax authorities.

Eversheds Sutherland FCB

Eversheds Sutherland FCB's tax practice is equipped to advise on a broad range of matters, with recent mandates spanning tax planning, due diligence and litigation for clients in industries including healthcare, real estate and tourism. The team also counts HNWIs living in Portugal among its clients. Diogo Bernardo Monteiro leads the practice and ‘stands out for his high technical competence; he is particularly strong in tax litigation. Bruno Arez Martins, who was promoted to partner in 2019, is also an experienced tax litigator and handles the firm’s tax work in Mozambique.

Practice head(s):

Diogo Bernardo Monteiro

Other key lawyers:

Bruno Arez Martins


‘FCB provides legal advisory and follow-up services in a competent, swift manner and always in accordance with our requirements and expectations.’

‘Specifically in the area of ​​tax law, the FCB team demonstrates a deep knowledge of the specificities inherent to our activity, providing practical and objective legal advice.’

‘Diogo Bernardo Monteiro stands out for his high technical competence, his practical approach to matters and his long experience, particularly in matters of tax litigation.’

‘Bruno Arez Martins is also a great lawyer, with particular experience in the area of ​​tax litigation.’

Key clients



Metro AG



Lagardère Travel Retail



Exide Technologies


Work highlights

  • Assisting several high-net-worth individuals, including footballers, in structuring the change of residence to Portugal, obtaining a special non-habitual resident tax status and structuring further local investments.
  • Advising ICIL on the tax aspects of its spin-off and sale to José de Mello Saúde Group.
  • Advising Patreon on the setting up of activities in Portugal.

RRP Advogados

RRP Advogados was established in 2016 by Ricardo Reigada Pereira, who now heads both its tax practice and its real estate department. He is praised for having 'excellent knowledge of the market and a lot of experience in different areas'. Recent instructions include significant tax litigation and arbitration, as well as tax structuring of real estate investments. New clients Cisco International and Spanish infrastructure company Acciona are typical of the team's client base.

Practice head(s):

Ricardo Reigada Pereira

Other key lawyers:

Leonardo Scolari


‘Law firm dedicated to the client, dealing with all client matters as relevant regardless of their size or severity.’

‘Hands on approach, theoretical and practical approach to the problem.’

‘RRP follow all our files referring to contracts in all sectors of activity, both real estate / leases and the textile industry. They are fast, efficient and above all pro-active. They keep abreast of the evolution of legal and fiscal issues in a series of areas which allows us to anticipate changes.’

‘Ricardo Perreira, the founder, takes care of us. He knows all about the laws and rules and is available.’

‘Strong knowledge. Speed ​​of service. Quality of response.’

‘Professionals with a great sense of responsibility, ethics, focused on customer satisfaction in providing high quality support and a high business relationship.’

‘Office with many features for the limited team size. Excellent service and very professional and organized team.’

‘Ricardo Reigada Pereira – excellent knowledge of the market and a lot of experience in different areas.’

Key clients


AEW Europe City Retail Fund

AM alpha Kapitalverwaltungsgesellschaft

Amorim Luxury

Banco Invest

Cisco International Limited

Connected Intelligence Limited




Indra Navia AS

Japonica Partners

Kyte Properties


Mitiska REIM



Suzlon Energy Limited

The Navigator Company

Work highlights

  • Representing The Navigator Company in multimillion tax controversy cases where the constitutionality of the state surcharge levied on large taxpayers is being challenged.
  • Represented Cisco International Limited in a dispute concerning a complex matter in international taxation.
  • Acting for Krest on the tax planning used in several of its real estate investments in Portugal.

Sérvulo & Associados

Overseen by Diogo FeioSérvulo & Associados fields a tax practice divided into an advisory department, headed by the 'highly professional, collaborative and trustworthyTeresa Pala Schwalbach (who was promoted to partner in 2020), and a litigation team, led by experienced tax partner Ana Moutinho Nascimento. Recent highlights for the team include significant instructions in contentious and non-contentious matters for banking sector clients. The firm's sports law department demonstrates another specialism in advising HNWIs. Associate Patrícia Guerra Carvalhal focuses on tax litigation and is another name to note.

Practice head(s):

Diogo Feio

Other key lawyers:

Teresa Pala Schwalbach; Ana Moutinho Nascimento


‘The quality of the office professionals is evident, which allows them to approach subjects of great complexity with ease.’

Servulo has a young and qualified team in several areas and where the figure of Diogo Feio, a skilled lawyer and an advanced expert in tax law, is punctuated, with the ‘plus’ of a special insight into fiscal policy due to his long political career.’

‘Diogo Feio is an excellent tax lawyer and recognized among his peers.’

‘Diogo Feio – an excellent lawyer, with a lot of experience, namely in matters of tax litigation.’

‘Very good personal service, highly professional but still very relevant, actual and empathic – always up to date and give a feel of being both a very modern firm, but at the same time an image of high trust.’

‘Teresa Pala Schwalbach is highly professional, collaborative and trustworthy. She has an excellent partner/client relation and everything she delivers is always exceeding expectations. I believe her way of working is extraordinary and standing out from competitors and other lawyers based on her way of simplifying for the client, at the same time showing professionalism, modern co-creation and responding to any question/request with client in focus.’

‘Sérvulo is characterized by the quality of services provided to clients, with partners and lawyers in the tax team who have extensive academic training, in addition to professional experience. They are dedicated to matters of a diverse nature (such as sports, insolvencies, the health sector, construction and real estate, among others) and, above all, to innovative subjects, such as the digital economy and studies on the weight of tax compliance in the activity of Portuguese companies.’

‘Among the various elements of the team, I would highlight Teresa Pala Schwalbach, who was recently promoted to partner. I value the constant availability shown in the follow-up of the subjects, the vast and diversified professional experience and the ability to think outside the box, looking at the global context of the issues and alerting / helping in the resolution of issues that are not only related to the legal forum but which may be of an operational or business nature.’

Key clients

Confederação Empresarial de Portugal (CIP)

Cape Verde’s Central Bank

APED – Associação de Empresas de Distribuição

NAMA – National Asset Management Agency


Several private clients

Sports law clients

Work highlights

  • Undertook a study for the Confederação Empresarial de Portugal (CIP) on the benchmarking of the Portuguese tax system when compared to other EU and OECD countries.
  • Assisted Cape Verde’s Central Bank in preparing a broad reform of the country’s financial law, including new legislation on insider trading and investment funds.
  • Representing Banco Espírito Santo in various tax matters and litigation related to the resolution measures applied by the Bank of Portugal in 2014.

SRS Advogados

The tax practice at SRS Advogados is noted for its 'involvement, availability and experience'. The team is now headed by the highly regarded Mafalda Alves, following João Maricoto Monteiro's departure to start his own practice in 2019. Alves has experience working as deputy for the Secretary of State for Tax Affairs, as well as broad experience in the firm's typical areas of domestic and cross-border tax transactions and tax litigation. Senior associate and tax litigator Joana Tavares de Oliveira joined in August 2020 as part of SRS's incorporation of AAA Advogados.

Practice head(s):

Mafalda Alves

Other key lawyers:

Joana Tavares de Oliveira


‘An office with tax services particularly targeted at clients. Who always seek, in a strong way, to defend the interests of its constituents, always available to listen and consider new solutions.’

‘Mafalda Alves – What an excellent professional who is available to listen to customers at any time of the day and always with an answer ready to reassure them. It is a pleasure to be able to work with someone with such passion for their clients’ business.’

‘Joana Tavares Oliveira – Great ability to deliver and with integrity. 100% reliable.’

‘We have been working together with SRS, in particular with Mafalda Alves, and it is worth highlighting their technical knowledge, experience and total availability.’

‘I have had some experiences with this office, particularly in the tax area, either as a counterpart or as a co-advisor and the feedback is very positive. I highlight the involvement, availability and experience of the teams, in particular after the entry of the new partner Mafalda Alves.’

‘Mafalda Alves, stands out for her vast experience in the area of ​​tax, technical quality and dedication to matters and clients. Her integration with SRS has undoubtedly contributed to the strength of this law firm.’

‘The multidisciplinary nature of the team always assures us of support, whatever our need.’

‘They hired Mafalda Alves and we have an excellent impression. She is extremely efficient and resourceful. Pragmatic and focused on solving the problems customers love.’

Key clients

Parpública / Portuguese repblic


Novo Banco

ECS Capital

Core Capital

Galp Energia

Hotusa Hoteles


Beka Finance

Danone Group

Metlife Europe

Work highlights

  • Advising Parpública on the re-privatisation of Isabel dos Santos’ Efacec shareholding.
  • Advised Core Capital on the tax aspects of its acquisition of bank credits over the Sousacamp Group as part of the insolvency judicial proceedings and subsequent investment in its recovery and revival.
  • Assisted M7 Real Estate Fund on the refinancing of the acquisition of real estate properties in Portugal.


The sizeable tax practice at TELLES covers a range of services and is particularly notable for assisting on wealth management matters. Portuguese gambling company Estoril Sol III was among the team's new clients in 2020, joining a roster of domestic and multinational names in a range of sectors. Four partners jointly lead the team: tax and M&A experts Miguel Torres and João Magalhães Ramalho, alongside more recently promoted partners João Luís Araújo and André Gonçalves. Managing associate Abílio Rodrigues is praised for his 'deep tax knowledge'.

Practice head(s):

Miguel Torres; João Magalhães Ramalho; João Luís Araújo; André Gonçalves

Other key lawyers:

Abílio Rodrigues


‘Telles stands out for the high availability and competence of its employees.’

‘Telles is the law firm that I turn to the most and, curiously, to whom I turn for the longest. I do this because of the relationship of trust created over almost 20 years, by the certainty of having a very competent, committed, ethical and serious team there. It is a company that has been growing significantly without losing excellence in the quality of the service provided and always maintaining a very personalized relationship with customers.’

‘Abílio Rodrigues – the ability to understand the client’s side, their needs and deep tax knowledge.’

‘Who stands out the most is, without a doubt Miguel Torres, who has remarkable personal and professional qualities that make him, at least for me, unavoidable in the Portuguese law scene. Perhaps the best lawyer I have ever met. And a special word for a young lawyer – Abilio Silva Rodrigues.’

‘Quick and functional and very focused on the problem and its resolution.’

‘Miguel Torres and Abílio Rodrigues: – We can mention that the whole team has proved to be extremely available and competent in the themes / challenges in which we have collaborated.’

Key clients

Mercan Capital Group

Estoril Sol III



Work highlights

  • Advising Mercan Capital Group on the tax structuring and implementation stages of 12 real estate acquisitions valued at €150m.
  • Assisted Estoril Sol III on VAT matters linked with gambling activity.
  • Acted for Mario Ferreira (through Pluris) on his acquisition of 30% of Media Capital.


Tax disputes are a specialism of boutique firm AFDO-adv, which regularly handles litigation and arbitration, and also provides consultancy work for private clients. Corporate tax, VAT and stamp duty advice are mainstays of the practice. The firm's founder António Fernandes de Oliveira heads the team and is a tax arbitrator and experienced litigator, with clients across a range of industries, from renewable energy and heavy industry to banking. The 'very professional and knowledgeableMónica Respício Gonçalves is another key member of the team.

Practice head(s):

António Fernandes de Oliveira

Other key lawyers:

Mónica Respício Gonçalves


‘This practice provides an excellent service as they are always very up-to-date on the very complex Portuguese tax laws, and provide very detailed and well-reasoned explanations for their choices. They are also very diligent and efficient, and offer competitive fees for their services.’

‘Mónica Respício is the partner from AFDO I have worked with. She is very professional and knowledgeable, replies to my questions very fast and with very detailed information, and has a lot of confidence in the success of her tax recommendations, as she has years of experience in the field and follows the latest news from the tax authorities.’

Work highlights

  • Represented a  client in an €8.1m court claim on the deduction of VAT.
  • Representing more than 20 companies in a €30m litigation on corporate tax credits.
  • Represented a client in an arbitration claim concerning the elimination of double taxation on dividends from shares allocated to a unit linked product, and other matters.

Caiado Guerreiro

Caiado Guerreiro provides a range of tax services, working on recent matters for a number of HNWIs as well as companies in the real estate sector. Tax structuring advice and litigation are both commonly handled by practice heads Tiago Caiado Guerreiro and Ana Castro Gonçalves and their team. Tânia Pinheiro and Tatiana Cardoso head the German and French desks, respectively.

Practice head(s):

Tiago Caiado Guerreiro; Ana Castro Gonçalves

Other key lawyers:

Tânia Pinheiro; Tatiana Cardoso


‘In-depth knowledge of tax matters.’

‘I was attended to promptly, quickly and impeccably! The availability was surprisingly remarkable at all levels, even on non-working days of the week, which surprised me immensely and we established a close relationship very quickly.’

Key clients

Edmond de Rothschild – Luxembourg

Unik Capital SARL

Private clients

Work highlights

  • Represented an individual in a tax inspection procedure and was able to overturn the tax authority’s initial position, rendering the inspection procedure as inconsequential.
  • Represented the Dunas Douradas group’s development and holding companies in the judicial challenge of a resulting tax assessment.
  • Represented the heirs of an individual in tax arbitration procedures, where it sought and obtained the annulment of the additional tax assessment, plus secured a full reimbursement of court fees.

CCA Law Firm

Tânia de Almeida Ferreira heads the tax department at CCA Law Firm, which advises standalone tax clients such as Pokerstars, as well as the firm's transactional clients needing tax support on cross-border and domestic investments. A standout strength of the practice is in dealing with online gambling companies and related tax law, while support on real estate transactions was also a source of numerous instructions in 2020. José Pedro Barros is the key non-partner contact.

Practice head(s):

Tânia de Almeida Ferreira

Other key lawyers:

José Pedro Barros


‘Focus on solution, meeting deadlines, professionalism, availability.’

‘They have been able to recruit the right people, both in technical terms (which allows them to develop business areas making the response to customers’ needs more varied and comprehensive), as well as in terms of team, which demonstrates being cohesive, sharing values .’

‘I would like to highlight Tánia de Almeida Ferreira: very focused on the solution and meeting deadlines. She is very professional in dealing with matters and in the relationship. She is always available, which gives us confidence.’

Key clients









Padaria portuguesa

TINSA Internacional de Inversiones

Procter & Gamble

WEDO Technologies


Limestone Capital



Vida produce company




Work highlights

  • Advised the founders and investors of Flaner Limitada on all tax aspects of the sale of the company to Gympass.
  • Advised Tinsa Internacional de Inversiones on the tax aspects of the acquisition of 80% of PVW.
  • Acting for Pokerstars on its setting-up, as well and on the on day-to-day issues ongoing business relating to its three major poker websites, so that the operation complies with the online gambling and betting systems in Portugal.

Macedo Vitorino & Associados

André Vasques Dias's tax team at Macedo Vitorino & Associados is regularly instructed in complex tax structuring work by its banking and corporate clients in the context of M&A, financing and real estate transactions. High-net-worth individuals look to the team for tax advice when relocating to Portugal, and companies establishing a base in the country are also frequent sources of work.

Practice head(s):

André Vasques Dias

Key clients

Barclays Bank

Work highlights

  • Advising Barclays Bank in connection with the tax disclosures of several Base Prospectuses (BP) to be published under the Barclays Global Structured Securities Programme.


MGRA SP RL handles complex tax litigation and advisory services for a client base of domestic and international companies. Practice head Mário da Rosa Amaral has over 20 years of experience in the area and covers various sectors, from the food and beverage industry to real estate and construction.

Practice head(s):

Mário da Rosa Amaral


‘Great experience and knowledge has been shown when providing services.’

‘The Practice combines application of the law to a question with a desire to find a proper route through the problems that are put to it. The lawyers dealing with the relevant matter combine careful analysis with the application of a commercial approach and helpful attitude to the questions posed to them.’

‘ A helpful careful and commercial approach to a client’s affairs throughout.’

‘Mário da Rosa Amaral has been the lead lawyer throughout and has dealt with complex problems with a practical and realistic attitude.’

Key clients

Ray Allen, INC


Connemara Properties INC



MAPA Architects




Mr. Rooms


Ramos Pereira e Sampaio - Sociedade de Advogados

Specialising in tax and business law, Porto-based firm Ramos Pereira e Sampaio - Sociedade de Advogados acts for individuals, companies, business groups and public sector entities on tax consultancy and litigation. Rui Sampaio and Carlos Ramos Pereira are the names to note.


Delivering a 'top, customised consultancy service', BELIM is a tax boutique noted for VAT and indirect tax advice to foreign companies operating import and export businesses in Portugal. Its specialist advice in indirect tax has drawn in new international clients for Catarina Belim and her team, covering various sectors from automotive to pharmaceuticals.

Practice head(s):

Catarina Belim


‘Catarina Belim is an excellent lawyer, quick to answer and super safe in her answers. is the lawyer that we want to have by our side in all transactions.’

‘The firm and its main partner Catarina Belim are a beacon of trust in the indirect tax landscape in Portugal. Very familiar with international cross border transactions and with a unique insight in both tax as regulatory aspects of a transaction.’

‘Top customized consultancy service for the individual needs of clients.’

‘Catarina Belim is highly responsive and technically up-to-date in all relevant fields.’

‘Catarina Belim leads the practice and is a to go to advisor who brings a lot of added value to a client’s operations.’

‘Catarina is a true VAT expert. She is a very reliable professional. I have no doubts. When I need VAT support in Portugal, Belim is always my option.’

‘High responsiveness to questions.

CCSL Advogados

CCSL Advogados has a strong focus on private clients and HNWIs, which turn to the team for tax advice. Practice head and the firm's founding partner José Calejo Guerra has extensive experience working for international clients on Portuguese tax matters.

Practice head(s):

José Calejo Guerra

Key clients

Herdade Veracruz

Work highlights

  • Assisted Herdade Veracruz in re-designing the tax strategy for a €50m investment.

Gómez-Acebo & Pombo

Taxation in the energy sector is a niche specialism of Gómez-Acebo & Pombo's tax practice, which is headed by 'excellent team leaderNuno Oliveira Garcia. The real estate sector is another noted strength for the team. At the non-partner level, Ana Paula BasílioCatarina Rosa and Maria Rita Nascimento are all key contacts.

Practice head(s):

Nuno Oliveira Garcia

Other key lawyers:

Ana Paula Basílio; Catarina Rosa; Maria Rita Nascimento


‘The Gomez-Acebo & Pombo tax area gained a lot with the entry of Nuno Oliveira Garcia, an excellent lawyer, with unrivalled knowledge of tax matters, both theoretical and practical. His mastery of tax litigation allows him to provide tax advice of great added value in any type of transactions.’

‘Nuno Oliveira Garcia – excellent business partnership / attention to the needs of a large company.’

‘Great team and very good capabilities. very flexible firm.’

‘Nuno Oliveira Garcia – Good knowledge of legal and tax issues. Availability and involvement to support in this area and which stands out widely.’

‘I will have to praise the deep knowledge about tax law and the ability to adapt this knowledge to the specificity of the various topics that are placed on the agenda. In addition, the availability, ease of communication and friendliness of the entire team are certainly attributes that should be valued.’

‘Nuno Garcia, in addition to all his knowledge and professionalism, is easy to deal with, always available and an excellent team leader.’

‘Maria Rita Nascimento is an excellent professional, who diligently performs her job according to the needs of the client.’

‘Highly qualified team with extraordinary technical knowledge and ability to fit. Always available to exchange impressions and to explore the tax issues raised. Open to challenging projects and total customer alignment.’

Key clients


MNF Capital

HW van Braak

Fiat Chrysler Automotive Bank

Dominion Global

Cellnex Telecom


The Navigator Company

Global Realty

Petrogal | Galp

REN Rede Elétrica Nacional

CA (Crédito Agrícola) Group

Domus venda

Digital Charging Soluction

Work highlights

  • Assisting Galp Group on corporate tax design and the implementation of its solar panel venture.
  • Acting for Cellnex Telecom on corporate tax design, implementation and support on two acquisitions of Portuguese tower communication companies.
  • Represented Semapa in a case against an additional income tax assessment due to a group taxation audit.

pbbr - Sociedade de Advogados RL

Tax in the real estate sector is a key focus for the team at pbbr - Sociedade de Advogados RL, which is headed by of counsel João Marques Pinto. The practice covers standalone tax advice, tax-driven restructurings and corporate support work, with a number of recent highlights involving international investment in Lisbon's real estate market.

Practice head(s):

João Marques Pinto

Key clients

Bouygues Immobillier




Alves & Martins

Group RRE


Armazém F

Multilem No

MDSR Investments

Stone Capital

Groupe Terrésens

Geneva Management Group


Serris Reim

Work highlights

  • Advised Israeli fund MDSR Investments on the acquisition of the Nova Arcada shopping centre in Braga from Caixa Geral de Depósitos (CGD).
  • Acted for an international real estate investor in the acquisition of office buildings in the Lisbon district.
  • Advised an international real estate investor on the tax aspects of a joint-venture deal to acquire and develop an accommodation project in the Lisbon area.

Raposo Bernardo

Raposo Bernardo's tax practice is led by 'very committed professional' Carlos Santiago. A range of multinational companies instruct the team, including the wider firm's banking clients; contentious and non-contentious tax matters feature in the team's recent work.

Practice head(s):

Carlos Santiago


‘Raposo Bernardo & Associados’s tax department is the best I’ve worked with. By simplifying the issues in question and being able to resolve issues quickly, without rounds or round answers. Go straight to what matters and very quickly always present us with 2 or 3 solutions for each problem or fiscal situation.’

‘Raposo Bernardo & Associados’ tax department is very homogeneous and of high quality. It is led by Carlos Santiago, who is a very committed professional, with a lot of experience and who solves problems without delay. He is always available to clarify and provide immediate advice, without the need to study the subject.’

‘They know how to be in a meeting, no matter how tense, without wavering and know how to resolve with constructive proposals and high added value. Given the area in question, I would say that the ability to resist pressure is one of the qualities that strongly distinguishes them, but also their great international appetite and the various offices they have in several countries allows them to know better, and act locally, in relation to the tax law of these countries from Portugal.’

‘What distinguishes Carlos Santiago from his peers is the serenity he imparts to us in his legal advice, which is always complete and definitive. There is never anything left to be solved or solved in an uncertain way.’

‘I classify the service provided as excellent, on two levels: resolution and prevention of tax incidents, which translates into outstanding monitoring of this area, which is so sensitive for companies in general. I would also like to highlight the deep technical knowledge, which is always up to date in an area that is constantly changing and requires continuous updating / training by lawyers.’

‘What distinguishes Raposo Bernardo is in fact the excellent team, and in the case of tax matters it is precisely for this reason, for being a very cohesive and high level team led by Carlos Santiago. In fact, the tax team is very solid in terms of tax know-how and offers very practical advice, highly valued by us. In any situation it purges the unnecessary and focuses on the essential.’

‘Raposo Bernardo & Associados’s tax department is distinguished by its quick response and mastery of tax issues, allowing it to make timely decisions. They are very methodical and strict in their indications, leaving no room for doubt. We have maximum confidence in the representation of our company before the tax authorities.’

‘I would like to highlight Carlos Santiago for the sensible approach with which he addresses each fiscal issue, which is very conservative in relation to the scenarios presented, revealing an adequate study of the matters in question. He has a rigorous technical knowledge that allows him to coordinate complex operations from the fiscal point of view.’