Tax in Portugal

Abreu Advogados

Abreu Advogados is noted for its ability to combine ‘extreme technical knowledge’ with a ‘commercial approach'.The team is regularly instructed to advise on the tax aspects of significant transactions, and notably excels in green taxation - including renewable energy taxation - digital assets and blockchain technology taxation. Tax law has been central to the firm’s core since its inception, with founding partner Miguel Teixeira de Abreu  specialising in international tax affairs. Alexandra Courela advises both national and international clients on a range of tax matters and co-leads the team with Nuno Da Cunha Barnabé. Barnabé is a key contact for high-net-worth (HNW) individuals, family offices, private banking and asset manager businesses in Portugal and Portuguese-speaking nations. Mariana Gouveia de Oliveira is a seasoned tax practitioner whose experience covers income tax, transfer pricing, indirect tax and cross-border mandates, the latter of which is a core area of activity for Maria Inês Assis. With extensive experience in both transactional and contentious tax matters, Maria Dulce Soares leads the Porto-based tax practice, where Susana Duarte is a name to note for corporate income tax and international matters.

Practice head(s):

Alexandra Courela; Nuno da Cunha Barnabé

Other key lawyers:

Miguel Teixeira de Abreu; Maria Dulce Soares; Mariana Gouveia de Oliveira; Maria Inês Assis; Susana Duarte; Sara Soares; Joana Maldonado Reis


‘They are unique in that they provide fast replies and a broad range of knowledge.’

‘Alexandra Courela is exceptional. Fast replies, knowledgeable, and friendly.’

‘What I like about Abreu’s tax service is that it combines great technical capacity, with great quality of service and availability.’

‘The team works as a unique entity. Everyone is capable and delivers.’

‘I highlight the technical knowledge and availability of Joana Maldonado Reis and Nuno Barnabé.’

‘The team combines extreme technical knowledge, 24/7 availability, and a commercial approach. Their international perspective is unique.’

‘I tend to work with Nuno Cunha Barnabé. He is the star of the Portuguese tax and private clients industry. He is always available, technically excellent, commercially minded, and very clear. He is also an extremely nice person to work with.’

‘They are always very efficient, and straightforward in their feedback/advice. They are also fully knowledgeable of the tax issues and propose good ideas to solve challenging cases.’

Key clients

Bristol-Myers Squibb

Cepsa – Portuguesa Petróleos, S.A.

Chint Solar Portugal Projects B.V.

Copenhagen Offshore Partners

Idealista, S.A.U.

Imprensa Nacional Casa da Moeda (INCM)

Kinda Home

Marques Sgps, S.A.

Prio Group

Santa Casa Da Misericórdia De Lisboa



Work highlights

  • Advising Copenhagen Offshore Partners on the structuring and financing of an offshore wind farm project (6 GW) to be implemented in Portugal.
  • Advised Instituto Nacional Casa da Moeda on the development and implementation of NFT – Moeda Portuguesa.

Garrigues Portugal

Singled out as ‘one of the best law firms for tax matters’ in the country, Garrigues Portugal is routinely sought out by clients engaged in the banking, real estate, technology, and insurance sectors. The tax practice is noted for its strong credentials in market-shaping M&A transactions, well as in assisting clients with tax disputes before administrative, judicial and arbitral courts. Pedro Miguel Braz excels in tax litigation, showcasing an impressive track record in proceedings before the European Court of Justice. He heads up the team alongside senior partner Fernando Castro Silva, who oversees general corporate tax and transfer pricing matters, and Miguel Cortez Pimentel, who leads on international tax and M&A mandates. Senior associate José Diogo Mégre Pires is regularly involved in the complex and large transactions in Portugal, advising on structuring projects.

Practice head(s):

Pedro Miguel Braz; Fernando Castro Silva; Miguel Cortez Pimentel

Other key lawyers:

Isabel Vieira dos Reis; José Diogo Mégre Pires; Ana Isabel Batista; Mariana Martins Silva


‘Garrigues, through the team managed and coordinated by Pedro Miguel Braz, provides an unparalleled service in the Portuguese market in this area. We value their technical knowledge and the excellent quality of the procedural documents produced.’

‘We recommend Pedro Miguel Braz for his personal qualities and the enormous knowledge and experience he has in the area of ​​tax litigation.’

‘They are one of the best law firms for tax matters.’ 

‘Fernando Castro Silva and Pedro Miguel Braz are the two partners we work with and both have extensive experience and knowledge in tax matters, and their positions are always well considered and reasonable. Their knowledge is very comprehensive, they are knowledgeable of all areas of tax law.’

‘Excellent service provided by Miguel Cortez Pimentel and his team. Always available and with quality response content.’

‘Quick and concise responses; great availability; excellent technical knowledge.’

‘They are very diligent, competent and technically responsible. My experience has essentially been with Pedro Miguel Braz who provides us with an exceptional quality service.’

‘This team is very knowledgeable of tax legislation, as well as the topics that are important to the company and that impact the sector in which it operates. They promote a close relationship with clientss, seeking to understand their needs and meeting their needs and expectations.’

Key clients

BNP Paribas Financial Services

Banco Santander Totta

Clearstream Banking Luxembourg


By capitalising on the expertise of the firm’s accomplished corporate team, the tax practice at Linklaters integrates its knowledge to offer clients comprehensive guidance in market-defining transactions. Leveraging its extensive global network, the team - praised for its ‘high technical and sector knowledge‘ - is also well positioned to assist clients with the gamut of regulatory and contentious tax matters. The team is spearheaded by the ‘outstanding’ Rui Camacho Palma, who is noted for his international tax planning and transactional tax expertise; he often advises on the tax aspects of public and private M&A. Managing associate Inês Pisco Bento is singled out for her strong performance in tax litigation, including administrative, judicial and arbitration proceedings.

Practice head(s):

Rui Camacho Palma

Other key lawyers:

Inês Pisco Bento


‘I highlight the enormous availability and high technical and sector knowledge demonstrated by the team.’

‘I highlight Rui Camacho Palma and Inês Pisco Bento’s extremely high level of technical knowledge and availability to discuss matters.’

‘The team has a very high degree of knowledge and skills combined with a deep understanding of the client’s business needs.’ 

‘Credibility and ability to deliver in challenging situations.’

‘Rui Camacho Palma – unique knowledge and experience. Total availability and accessibility for clarification and monitoring of processes. Fantastic knowledge of the client’s reality and quick understanding of business risk factors.’ 

‘Inês Pisco Bento – excellent client interaction skills, always very clear and detailed in her presentations on the topics she manages. Extremely reliable from the point of view of deadline management and output quality.’

‘Rui Camacho Palma is exceptionally responsive and very clear in his advice. He has an outstanding talent in explaining complex matters in a very simple way. Rui is a fast thinker and nearly always on top of current developments.’

Key clients

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

NOWO – Communications, S.A. (a subsidiary of Vodafone)

Onitelecom – Infocomunicações, S.A.

Sierra Portugal

Union Investment

BNP Paribas Personal Finance



NTT Data

Work highlights

  • Advising Caixa Geral de Depósitos, Banco Santander Totta, Millennium bcp, Novo Banco, Oitante on Project Crow, which consisted of the sale of ECS Capital and related assets to Davidson Kempner.
  • Advising NOWO in respect of tax litigation matters.
  • Advising Union Investment on the acquisition of Continente Colombo hypermarket operated by Sonae MC.

Morais Leitão, Galvão Teles, Soares da Silva & Associados

Lauded for its ‘in-depth technical knowledge’, Morais Leitão, Galvão Teles, Soares da Silva & Associados‘ tax practice is routinely engaged by private equity firms, large banks, private clients, public sector entities, and Portuguese listed companies on the full scope of transactional, advisory and litigation tax maters. With expertise spanning the telecoms, energy, agribusiness and real estate sectors (among others), the team is also well placed to assist with complex cross-border transactions. The practice, which is split across the Lisbon, Porto and Madeira offices, is jointly led by António Pedro Braga  and Bruno Santiago . Braga is noted for his focus on national and international corporate taxation, while Santiago boasts extensive knowledge of the tax systems in Angola and Mozambique. Francisco de Sousa da Câmara is a key port of call for large national and multinational companies on corporate taxation and restructurings. António Lobo Xavier recently left the firm to become the chairman of EDP’s General and Supervisory Board.

Practice head(s):

António Pedro Braga; Bruno Santiago

Other key lawyers:

Francisco de Sousa da Câmara; Isabel Santos Fidalgo; Ricardo Seabra Moura; Inês Pinto Leite


‘Availability and quality of intervention.’

‘Technical knowledge, client-care skills, quick response and pro-business.’

‘I recommend the firm for the quality of the team, its knowledge of the subject and the ability to assess the tax impacts of the transactions under analysis.’

‘Ricardo Moura: knowledge, ability to analyse and respond in a timely manner.’

‘Isabel Santos Fidalgo – closeness and commitment.’

‘The team has in-depth technical knowledge and monitoring of national and European tax regulations, having lawyers specialised in the various areas of tax law such as IRC, IRS and VAT, and experience in matters that apply to economic groups across the board, allowing full monitoring of matters.’

‘I highlight António Pedro Braga – a solid lawyer who inspires confidence due to his tax legal knowledge, and his ability to deeply analyse complex issues and understand the perspective of the client and their business, in order to present appropriate practical action paths.’

Uría Menéndez – Proença Carvalho

Counting venture capital funds, financial institutions, real estate players, domestic and international companies among its key client roster, the tax group at Uría Menéndez – Proença Carvalho handles a steady stream of high-profile instructions, spanning the full spectrum of tax-related matters. Praised for its ‘attention to detail’, the team routinely assists clients with high-value M&A, private equity and capital markets transactions, but also fields strong credentials in tax litigation and wealth management matters. At the helm is Filipe Romão, recognised for his focus on navigating tax issues in company acquisitions, mergers, IPOs, and joint ventures. Key support is offered by Marta Pontes, a name to note for real estate transactions and project finance. Recommended for his extensive experience in transactional tax matters, António Castro Caldas is also skilled in wealth structuring issues. Counsel Cláudia Reis Duarte handles a mix of tax litigation, tax inspections, inheritance tax, social security and international tax planning.

Practice head(s):

Filipe Romão

Other key lawyers:

Marta Pontes; António Castro Caldas; Cláudia Reis Duarte; Catarina Fernandes


‘The level of work, attention to detail and knowledge produced by Uría is outstanding.’

‘I highlight Cláudia Reis Duarte for her experience, attention to detail, concern for the client and leadership skills.’

‘Uría is a reference law firm in the Iberian Peninsula with high quality full-service capabilities. I highlight partner Filipe Romão.’

‘Filipe Romão has knowledge and experience in all matters of a tax nature, at the intersection of private wealth and business.’

‘Maximum knowledge, delivery and dedication, in accordance with best international practices.’

‘Filipe Romão: agility, prompt service and objective answers.’

‘Claudia Reis Duarte: tireless and with an excellent level of knowledge and leadership skills.’

Key clients


Grupo Pestana









Julius Bar


Work highlights


Well-regarded for its ability to offer clients a ‘high-quality service’ and an ‘in-depth knowledge of tax laws and regulations’, VdA‘s tax group possesses the capabilities to advise on the entire spectrum of tax-related matters, including both transactional and day-to-day matters. The team is particularly strong in the energy, real estate, infrastructure, life sciences, IT and financial sectors, regularly assisting banks, insurers, funds and fintech companies. The practice is steered by Tiago Marreiros Moreira, who is recommended for the international tax structuring of major transactions in Portugal and in Portuguese-speaking countries. Both Miguel Reis and Joaquim Pedro Lampreia are highly regarded tax litigators, noted for their ability to advise on the full scope of tax disputes. The ‘very dedicated’ João Velez de Lima is a key port of call for international and domestic companies hailing from the energy, industrial, real estate and telecoms sectors. Francisco Cabral Matos is regularly involved in corporate restructuring, banking and finance, international tax planning and tax litigation matters, while counsel Conceição Gamito excels in VAT advice.

Practice head(s):

Tiago Marreiros Moreira

Other key lawyers:

Joaquim Pedro Lampreia; Miguel Reis; Francisco Cabral Matos; João Velez de Lima; Conceição Gamito; Salomé Corte-Real


‘VdA is a renowned law firm in Portugal, with a strong reputation in the tax area. VdA’s tax area stands out in the national legal market for several reasons that highlight its uniqueness and excellence.’

‘VdA offers a high quality service in the tax area, characterised by precision, technical expertise and in-depth knowledge of tax laws and regulations. VdA’s tax team is recognised for its ability to provide creative and personalised solutions for its clients, aimed at tax optimisation and compliance with current laws.’

‘VdA’s tax team is made up of highly qualified lawyers, many of whom specialise in different aspects of tax legislation. The team is recognised for its ability to deal with complex tax issues, offering solid and strategic advice that meets clients’ needs and objectives.’

‘I would recommend Conceição Gamito for her solid knowledge and vast experience in VAT and tax processes and Joaquim Pedro Lampreia for his solid knowledge and vast experience in IRC and Stamp Tax.’

‘João Velez de Lima – very dedicated, available, and competent in the tax area.’

‘Very balanced team. There are lawyers with valuable experiences that complement each other. They work with a focus on the client and their needs, providing a tailor-made service. Availability to collaborate and meet deadlines.’

‘João Velez de Lima: great capacity for work; the non-conformist who always looks for solutions; ambitious and very hardworking.’

‘Salomé Corte Real – work capacity, dedication, knowledge, involvement and meeting deadlines.’

Key clients

ANPM (East Timor National Petroleum and Minerals Authority)

Greenvolt – Energias Renováveis, S.A.

Vanguard Properties (Group Claude Berda)

Iberdrola Group

Churchill Graham, S.A.


De Beers Exploration Holding Limited

Caixa Central Agrícola

Finerge, S.A.

TIIC/Inspire Capital

Mota Engil, S.A.

Securitas Portugal


Group EllaLink

Eutelsat, S.A.

Work highlights


Praised for its ‘excellent expertise’ and ‘very responsive’ approach, the tax team at CMS is active in transactional and contentious mandates, with a special focus on the structuring of transactions. The group is regularly involved in cross-border matters and excels in transfer pricing and wealth management work. Department leader Patrick Dewerbe is routinely instructed by domestic and international clients on tax issues, with particular focus on real estate, energy and financial transactions. Nuno Figueirôa Santos is noted for his ‘remarkable and impressive’ ability to cater to the diverse needs of clients, most notably private equity funds and ultra-high-net-worth individuals. With in-depth knowledge of international taxation, cryptocurrencies and digital tax, Mariana Coentro Ribeiro  stands out for her involvement in a multitude of transactional tax and wealth management mandates.

Practice head(s):

Patrick Dewerbe

Other key lawyers:

Nuno Figueirôa Santos; Mónica Santos Costa; Maria Figueiredo; Mariana Coentro Ribeiro


We recommend CMS for the proximity to the client and excellent expertise.’

‘Very specialised teams with a lot of experience in diverse topics. They provide comfort and security in the advice.’

‘CMS has proved to be an excellent source of knowledge and intelligent interpretation on the evolution of a fast-changing regulatory context in Portugal over the last year.’

‘Nuno Figueirôa Santos has a remarkable and impressive understanding of the underlying businesses of the companies he advises.’

‘Very responsive and knowledgeable of tax and immigration. Very service-oriented.’

Key clients

PTB Education II

Muvext, S.A. (Miio)

Technology and Strategy Groupe

SWEN Capital Partners

Aquila Capital Group


Crest Capital Partners

Davidson Kempner European Partners

Barclays Bank Plc


STAG Fund Management

Insula Capital SGOIC

Lightsource BP

Lince Capital

Azule Energy

SIMI – Sociedade Internacional de Montagens Industries, S.A.

Work highlights

  • Advising Swen Capital Partners on the tax aspects of an investment in the Portuguese independent renewable gas producer and retailer, REGA ENERGY GROUP SA.
  • Advising Aquila on the tax due diligence of the targets/projects in which Aquila Group invested as well as on the tax structuring of the acquisitions.
  • Advising GreenVolt on the tax implications in regards to the self-consumption market, notably collective self-consumption and the constitution of energy communities.


Counting market-leading corporates, banks and financial institutions among its key client roster, the team at Cuatrecasas is praised for its ‘deep technical knowledge of both substantial tax implications and procedural ones.’ The team is well-versed in big-ticket transactional work, as well as contentious matters at the judicial and administrative levels. Spearheading the team is Serena Cabrita Neto who stands out for her ‘great ability to find solutions to all problems’. Neto, who joined from PLMJ in July 2023, succeeds the previous practice head Pedro Vidal Matos, who is singled out for his focus on tax audits and tax litigation, representing clients both in domestic and international courts. Gonçalo Bastos Lopes is recommended for his knowledge of tax matters related to M&A, corporate restructuring, financings and capital markets deals. Ana Helena Farinha is noted for her experienced in corporate income tax, while Marta Duarte Silva focuses on private clients work, and financial and income tax. Susana Estêvão Gonçalves is no longer at the firm.

Practice head(s):

Serena Cabrita Neto

Other key lawyers:

Pedro Vidal Matos; Gonçalo Bastos Lopes; Ana Helena Farinha


‘Knowledge, experience and pragmatism.’

‘The main qualities are extremely high technical knowledge, the uncompromising defence of the client and their interests, the transparency and effectiveness in transmitting the stages of the matters.’

‘I have worked with Serena Cabrita Neto for over 15 years, and in addition to being one of the best professionals in her area of ​​expertise, she stands out from all the others for her clarity of ideas, her great ability to find solutions to all problems, no matter how complex they may seem, and to create empathy and trust with the client.’

‘The team is very efficient and diligent.’

‘The results obtained were exceptional.’

‘Cuatrecasas Lisbon tax team has solid knowledge of Portuguese and international tax law and a pragmatic approach to deliver solutions to clients. Their memos and emails are drafted in a detailed and clear way and risks are duly identified.’

‘Relevant knowledge of the clients’ needs and deep technical knowledge of both substantial tax implications and procedural ones.’

Key clients

AIG Europe Limited – Sucursal Portugal

Amundi Funds

Bankinter Logistica, S.L. and Montepino Logistica, S.L.

Unavets Healthcare SLU

FCA Capital IFIC / FCA Bank

Merrill Lynch International and Bofa Securities Europe, S.A.

Adam Foods Group’s Portuguese Subsidiary – Nutmark, Lda (Zona Franca da Madeira)

Rhenus Group

Robinson Club Gmbh’s Portuguese Subsidiary – Robinson Hotels Portugal, S.A.

Vivalto Santé Group

Everest Infraestruture Partners, Inc

DHL / Hillebrand Group

Médis – Companhia Portuguesa de Seguros

Portugal Village of Life

Liberty Mutual Insurance Company

Future Healthcare / Saúde Prime

Capgemini Portugal

Work highlights

  • Advising Everest International Partners on the acquisition of Blue Sites.
  • Advising AIG on the buy-side tax warranty and indemnity insurance policy.
  • Advising Bankinter Logistica and Montepino Logistica on the investment structure and acquisition of a logistics asset in Portugal.


Highlighted for its ‘transversal knowledge of relevant topics in tax matters‘, the tax group at DLA Piper ABBC acts for a diverse roster of clients, including financial institutions and corporates, in a range of transactional and contentious mandates. Leading the team is the ‘renowned and solid professional’ António Moura Portugal, who shines in tax litigation in highly regulated sectors, including tobacco, online gambling, aviation, and energy. Inês Teixeira is regularly involved in large tax litigation cases, including proceedings before the superior courts, while recently promoted partner Ana Carvalho advises clients on transactional and international tax matters.

Practice head(s):

António Moura Portugal

Other key lawyers:

Inês Teixeira; Ana Carvalho


‘A global team with transversal knowledge of relevant topics in tax matters. DLA has invested heavily in innovation and global tools that help multinational clients.’

‘I turn to partner António Moura Portugal, who I have known for years and who has a lot of experience.’

‘DLA has been the reference firm for our company in the Portuguese market for more than a decade. They are very knowledgeable of the sector the company operates, not only in terms of its legislative framework but they also have a network of contacts that is of great relevance as far as the advocacy perspective is concerned.’

‘They are capable of excellently adapting to the needs of the company.’

‘António Moura Portugal is a renowned and solid professional. In the last year, his contribution has been vital to the company’s successful entry into a new market segment, advising us from multiple areas such as regulatory, fiscal and administrative law.’

‘António Moura Portugal: client-oriented, agility, systematic thinking and practical approach.’

‘A dynamic team providing services of undeniable value. They are always available and efficient in meeting agreed deadlines, with a fair value in return for their service.’

‘I recommend António Moura Portugal, Inês Teixeira and Ana Carvalho.’

Key clients

JTI – Japan Tobacco International



Canada Pension Plan

Kuwait Investment Authority

Edyn Group





Work highlights

  • Advising the Edyn Group on a €400m refinance, through a multi-asset debt facility.
  • Advising Netjets on a restructuring process involving the liquidation of a holding company.


Noted for its ‘excellence in the national legal market’, the team at PLMJ advises on the full scope of tax matters, including banking and real estate transactions, M&A, wealth management, estate planning, and tax litigation. A mix of blue-chip companies, Portuguese and international banks, family offices and HNWIs turn to the team for its capabilities in complex cross-border transactions. Practice head Isaque Ramos boasts an an impressive track record advising on transaction-related taxation matters in Portugal and Africa, showcasing notable experience in coordinating and assisting with M&A, real estate deals and internationalisation processes. Another name to note for transactional tax mandates, Dinis Tracana is well versed in cross-border deals, while Priscila Santos is often instructed by energy, industrial and financial services companies in tax disputes. Associate Carolina Campos Dias is praised for her ‘unwavering work ethic and contagious dynamism’. Serena Cabrita Neto is no longer at the firm.

Practice head(s):

Isaque Ramos

Other key lawyers:

Dinis Tracana; Priscila Santos; Carolina Campos Dias; João Rodrigues Duarte


‘PLMJ is recognised for its excellence in the national legal market.’

‘Carolina Campos Dias has established herself as a reference in the field of tax law in Portugal. Endowed with an unwavering work ethic and contagious dynamism, her ability to interpret and apply complex tax provisions, combined with a refined strategic vision, makes her a fundamental part of any team.’

‘The firm did a very good job looking for solutions that were compatible with the commercial proposals and with the needs of foreign companies.’

‘I work directly with partner Isaque Ramos. He is an excellent professional, very proactive, with innovative ideas (which is not easy to find in tax matters) and extremely efficient.’

‘Quality and speed in the response and support provided. Diversity of departments that deal with matters, which makes it a firm with a very significant scope.’

‘Priscila Santos – The characteristics I emphasise are her availability and professionalism. Priscila is fluent in tax matters and has a great deal of experience in tax litigation. She is always very friendly and relevant.’

‘The team is very capable at dealing with highly complex matters requiring international tax sophistication. They are also very responsive and business oriented.’

‘Dinis Tracana is knowledgeable, responsible and makes a real effort to understand our business.’

Key clients

Catella Asset Management

Davidson Kempner / Pioneer

Galp Energia


Live Nation Entertainment

Pernod-Ricard Portugal

Philip Morris International (Portugal)


ReGa Energy



TAP – Transportes Aéreos Portugueses

TK Elevadores Portugal

Work highlights

  • Advising Capgemini on the choice of the corporate model to be followed and on the tax and accounting implementation of the acquisition of Altran and the merger of the two groups in Portugal.
  • Advised Davidson Kemper on all tax issues concerning the acquisition of a large-scale portfolio of high-grade hospitality and real estate assets in Portugal.
  • Advising Pioneer Point Partners and Davidson Kempner on the tax structuring and implementation of a transaction which involves the construction of one of the largest data centres in Europe.

CCA Law Firm

Lauded for its ‘technical knowledge’ and ‘intelligent, effective and quick solutions‘, the tax group at CCA Law Firm regularly handles the tax structuring of domestic and cross-border investments. Under the leadership of Tânia De Almeida Ferreira, the practice has established a distinctive expertise in online gambling tax, often acting for clients in this sector in transactions and litigation proceedings. Focusing particularly on financial and real estate taxation, Ferreira’s practice covers M&A, corporate reorganisations and restructuring procedures. Associate Filipe Gomes da Silva specialises in indirect tax, most notably VAT, while João Pedro Albuquerque has strong credentials in both non-contentious and contentious tax mandates.

Practice head(s):

Tânia de Almeida Ferreira

Other key lawyers:

Filipe Gomes da Silva; João Pedro Albuquerque


‘The technical knowledge of the partners is admirable. They propose objective and direct solutions, aligned with the market and business needs.’

‘Partners are always available and actively participate in all discussions, not being replaced by associates. The team provided intelligent, effective and quick solutions.’

‘Tânia Ferreira stands out for her technical, assertive and creative approach in the proposed solutions.’

Key clients


Onyria Group

Imofid – Fundo de Investimento Imobiliário Aberto

Arish Capital

Ibérica Partners


Iberis Capital




Ap Wireless


Invillia Group



Tayan Energy



Associação Salvador



Havas Group


C&A Modas


Work highlights

  • Assisted Tayan Energy Portugal with the development of €275m solar energy projects in Portugal, providing advice on the investment and financing structure.
  • Assisted Solstice Investments with a real estate transaction.
  • Assisted Friendly Pattern, Lda. with the acquisition of a real estate building located in Lisbon to be transformed into luxury villas.

Durham Agrellos

A litany of companies, high-net-worth individuals and family businesses turn to the team at Durham Agrellos for its expertise in tax structuring and litigation mandates. The group’s expertise in private wealth matters, international tax planning, transfer pricing, and adept management of tax disputes are defining characteristics of the practice. The practice is jointly steered by Miguel Durham Agrellos and Paulo da Rocha Pichel . Agrellos splits his time between the Porto and Lisbon offices and is noted for his work with overseas clients, while Pichel focuses on tax litigation, and tax and family governance planning.

Practice head(s):

Miguel Durham Agrellos; Paulo da Rocha Pichel

Other key lawyers:

Mariana Leite da Silva; Ricardo Pereira Amaro

Key clients


Atrium Investimentos

BTG Pactual Bank

Gema Group


Magic Leaves

Unilabs Group


Adalberto Fashion Group


Work highlights

  • Advised Metallic Industrial Group (PNB Group) on a corporate restructuring.

Espanha e Associados

Drawing considerable praise from clients for its ‘solid knowledge of national and international tax matters’, the ‘very experienced’ team at Espanha e Associados advises on a broad range of tax-related matters. With a strong foothold in the financial services, IT, and insurance sectors, the practice is well positioned to cater to the diverse needs of its clients. Practice head Elsa Rodrigues focuses on transactional tax matters, dealing with all aspects of corporate and international taxation. Ricardo Peão is particularly active in tax litigation. Founding partner João Espanha and Sara Botelho de Almeida are no longer at the firm.

Practice head(s):

Elsa Rodrigues

Other key lawyers:

Ricardo Peão


‘Excellent service provision in the areas of business law, especially tax.’

‘The team is very experienced and has solid knowledge of national and international tax matters. Strong sense of collaboration and cooperation, always focused on finding solutions to the problems presented.’

‘Elsa Rodrigues demonstrates vast knowledge of this area, both nationally and internationally. Always offering a pragmatic, innovative and intelligent approach to resolving issues.’

‘The team provides services in a way that is highly adapted to different clients from various business areas. With extensive technical knowledge, they provide value to their clients.’

‘They have a perfect knowledge of Portuguese legal regulations as well as how to carry out practical issues in terms of the usual procedures with the Portuguese Public Administration and Commercial Registers.’

Key clients

PHC – Software SA

IBET- Instituto de Biologia Experimental e Tecnológica

Cardif Services, AEIE

Lombard International Assurances, SA

Roadsurfer GMBH – Sucursal em Portugal

The One Life Company, SA

Portugália Group

Fitness Hut, SA

Bâloise Vie Luxembourg, S.A.

Nata da Nata, Lda

Winsig Soluções de Gestão, SA

Lovys SAS France

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

Coimbralimentar – Armazenista de Produtos Alimentares, Higiene e Limpeza, SA

TheNativeFoodsCo, LDA

Cardif Luxembourg Vie

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

Abanca Servicios Financieros EFC, SA – sucursal em Portugal

Allianz Life Luxembourg, S.A.

Tecnoplano – Tecnologia e Planeamento, S.A.

Hiecotech Holding SGPS, SA

S. I. T. H. – Sociedade de Investimentos Turísticos e Hoteleiros, SA

Hotéis Dom Carlos Group

BNP Paribas Lease Group

IPS – Projectos e Investimentos de Desenvolvimento Sustentado, SA

Trust and Nurture Partners, Lda.

Hipnose – Produções Artísticas, Unipessoal, Lda.

Compuworks – Soluções Empresariais de Informática e Telecomunicações, Lda.

Sky CP Limited – Sucursal em Portugal

Monsanto Capital, Lda.

MGEN Portugal, SA

Santander Totta Seguros – Companhia De Seguros De Vida, S.A.


Work highlights

Eversheds Sutherland

Eversheds Sutherland houses an ‘outstanding’ tax practice, noted for its ability to advise on a mix of advisory, transactional and contentious matters. The team possesses a wealth of experience in the real estate sector, handling a considerable volume of transactions for a diverse roster of clients. Spearheading the team is Diogo Bernardo Monteiro, who handles the gamut of tax-related mandates. Bruno Arez Martins possesses extensive experience in tax litigation, while associate José Rodrigues Pereira is routinely engaged by high-profile clients on tax transactions.

Practice head(s):

Diogo Bernardo Monteiro

Other key lawyers:

Bruno Arez Martins; José Rodrigues Pereira; Guilherme Maria Muralha


‘The Eversheds tax practice in Portugal is outstanding. The team delivers quick advice, which is straight to the point. The tax practice is used to working on complex matters and is able to deliver high quality work products.’

‘Bruno Arez Martins is an excellent tax adviser, very calm and smart. It is a pleasure to work with him.’

‘Excellent knowledge; speed ​​and clarity in responses; search for the best solutions.’

‘Bruno Arez Martins is an excellent professional, with large expertise in the tax area. He explains tax concepts clearly, has a valuable practical view, takes a proactive approach and is always on top of recent developments.’

Key clients

Medinfar Group

Etu Energias, S.A. (ex-Somoil)

Exide Group



MSC – Mediterranean Shipping Company

Borges International


TNT / Fedex


MAN Truck & Bus

Kuiper Group







Las Vegas Sands

Penguin Random House

Route One Investment Company

Bureau Veritas

Work highlights

  • Advised Etu Energias on all tax issues connected with the acquisition of two Dutch SPVs held by GALP.

Ricardo da Palma Borges & Associados

Rated for its ‘undeniable quality of its lawyers’ and ‘technical excellence’, the tax practice at Ricardo da Palma Borges & Associados is renowned for its expertise in tax litigation and the structuring of corporate transactions. Founding partner Ricardo Da Palma Borges is routinely instructed by banks, real estate companies and family businesses on a broad range of tax matters. Ana Isabel Correia has extensive experience in conducting tax arbitration and tax litigation proceedings, while Ana Rita Pereira takes the lead on matters concerning real estate tax planning.

Practice head(s):

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

Other key lawyers:

Lisete Santos Rodrigues; Carlos Alcântara Neves


‘This is a highly specialised firm in tax law, with a team that strives for technical excellence.’

‘I highlight Ricardo da Palma Borges for his efficiency and legal knowledge in the entire tax area. Ana Rita Pereira is experienced in the real estate segment and Ana Isabel Correia excels in tax litigation.’

‘Special competence and experience in all matters of a tax and private client nature, in which it stands out as a reference firm in Portugal. Special emphasis on managing partner Ricardo da Palma Borges, one of the best Portuguese tax experts.’

Work highlights

RRP Advogados

Highlighted for its ‘in-depth knowledge of tax issues’ and ‘commercial and practical’ approach, the tax team at RRP Advogados advises on public and private M&A, real estate deals, and corporate and debt restructurings. Drawing strength from its affiliation with the EY law global network, the team acts for a range of clients in cross-border transactions. The team is led by Ricardo Reigada Pereira, an accomplished tax litigator, with a notable track record in handling high-profile cases concerning EU law matters. Leonardo Scolari is noted for his focus on tax controversy matters, regularly assisting individuals and corporates from a range of sectors.

Practice head(s):

Ricardo Reigada Pereira

Other key lawyers:

Leonardo Scolari


‘We highlight the technical knowledge and availability of the team.’

‘Excellent personal service. Access to senior management and commercial and practical approach to problem-solving.’

‘I highlight Leonardo Scolari’s availability and technical knowledge.’

‘RRP has a team that has in-depth knowledge of tax issues and is therefore able to help its clients with complex issues. It can also help its clients maximise returns on their investments.’

‘Ricardo Reigada Pereira is one of the leading tax lawyers in Portugal and Leonardo Scolari is an excellent tax litigation lawyer.’

‘RRP is a reference boutique in the tax area due to the undeniable quality of its lawyers.’

‘Founding Partner Ricardo Reigado keeps all things considered in check. He is a bright professional with intuitive and high emotional ability.’

Key clients

AM alpha



Catalyst Capital

Cisco Systems




Generali Investments

Krest Real Estate

Secil – Companhia Geral de Cal e Cimento

Suitcase Hospitality

The Navigator Company


Work highlights

  • Advising Krest Real Estate on the tax planning of several of its real estate investments and divestments in Portugal, including regarding K-Tower.
  • Represented Generali Investments in a dispute concerning the taxation of outbound dividends distributed by Portuguese companies entirely based on EU Law.
  • Represented AM alpha in a dispute concerning VAT on rehabilitation works where a landmark decision was secured.

SRS Legal

SRS Legal fields an ‘excellent’ tax group, praised by clients for its ‘competence and high level of legal knowledge'. With a strong foothold in the banking, real estate, energy and consumer goods sectors, the team is a key port of call for domestic and international clients. The practice is steered by Mafalda Alves, who advises on the tax implications of domestic and cross-border transactions and possesses equally strong credentials in tax litigation. Alves earns further praise for her ‘technical experience and transversal knowledge of taxation’. Francisco Castro Guedes and Catarina Gomes Correia are key figures in the tax litigation area.

Practice head(s):

Mafalda Alves

Other key lawyers:

Francisco Castro Guedes; Catarina Gomes Correia; Soraia João Silva; Vasco Simões


‘The firm has a well-sized team, with a diverse profile and a good balance between consultancy and litigation components. I think what distinguishes them is the good compromise in terms of experience and diversification of the team, and the practical sense in solving problems.’

‘I particularly highlight Mafalda Alves for her technical experience and transversal knowledge of taxation, as well as her practical sense in solving problems.’

‘They provide an excellent service and are close to the client. I highlight their competence and high level of legal knowledge.’

Key clients

Carregosa–Sociedade Gestorade Organismos de Investimento Coletivo, S.A.

Ayweb, Ltd.

APA Switzerland AG

Banco Carregosa

Banco do Brasil

M7 Real Estate


Novo Banco

ECS Capital

Core Capital

Galp Energia

Hotusa Hoteles


Beka Finance

Danone Group

Metlife Europe

British Telecom Portugal

Sumol + Compal Marcas

Respol – Resinas

Blackrock F. I. UK

ATEC – Academia de Formação

Westwood – Investimentos Imobiliários e Turísticos

Binary Subject

Work highlights

Sérvulo & Associados

Praised for its ‘strong expertise’, the team at Sérvulo & Associados stands out as a strong choice for a range of corporate clients seeking assistance with contentious and non-contentious tax matters at the domestic, EU and international levels. Advising on the tax implications of high-value M&A, financings, and corporate restructurings are key areas of expertise for the group, which is also equipped to act in high-stakes judicial and administrative proceedings. The practice is jointly steered by Ana Moutinho Nascimento, who leads on tax litigation and inspections, and the ‘practical and knowledgeableTeresa Pala Schwalbach, the name to note for transactional tax and wealth management mandates. Showcasing in-depth knowledge of corporate income tax, VAT, real estate municipal tax and stamp duty, Patrícia Guerra Carvalhal is particularly active in tax controversy. Diogo Feio is no longer at the firm.

Practice head(s):

Ana Moutinho Nascimento; Teresa Pala Schwalbach

Other key lawyers:

Patrícia Guerra Carvalhal


‘The Sérvulo team shows a wide range of expertise that has made our transition of moving to Portugal completely seamless.’

‘Every member of the team we have dealt with has given us their complete and undivided attention, shown professionalism in every aspect of our dealings, and been a pleasure to work with.’

‘In an extremely complex tax environment, Sérvulo’s support allows safe action without fear of investing in innovative solutions.’

‘Teresa Pala Schwalbach’s role allows processes to move forward in a safe and calm manner without compromising a more innovative vision that seeks to find the best and most appropriate solutions.’

‘Accessibility, simplicity in communication and transmission of understanding. Technical competence.’

‘Excellent understanding of international clients and good at working in a team with the clients’ other advisers.’

‘Teresa Pala Schwalbach is practical and knowledgeable. She manages to keep clients calm by explaining things succinctly and in a language they understand.’

‘Consistent tax team with strong expertise in general tax and tax litigation.’

Key clients


Several private clients

Sports’ Law clients

Banco Português de Fomento

TML – Transportes Metropolitanos de Lisboa, EMT, S.A.

Fundo de Pensões do Grupo Banco Comercial Português

Portuguese Government / Government of the Madeira Autonomous Region

Work highlights

  • Advised Fundo de Pensões do Banco Comercial Português on the acquisition of 16 units of Edifício Lisboa, in Parque das Nações, from Kancelaval – Sociedade Imobiliária, Unipessoal, S.A., subsidiary of the Marathon group.
  • Assisting the Regional Government of Madeira and the Portuguese Government with a state aid procedure launched by the European Commission DG COMP.
  • Advising international soccer players, agents and clubs on all matters related to their activity.


TELLES attracts considerable praise for its ‘client-centric approach’ and ‘specialised knowledge’. The team possesses notable strength in handling the tax aspects of corporate restructurings, M&A, private equity deals and debt workouts. Noted for his extensive experience in tax litigation and tax advisory matters, practice head Miguel Torres is retained by both domestic and international clients, including banking and financial institutions. João Luís Araújo is the name to note for private clients and wealth management mandates. André Gonçalves and Abílio Rodrigues, who caters to clients operating in the private equity, heavy manufacturing, construction, real estate, and infrastructure sectors, focus on non-contentious tax issues. The team has been strengthened by the arrival of José Maria Cabral Sacadura from Linklaters in April 2023; he brings a wealth of experience in transactional, litigation and assets restructuring matters. João Magalhães Ramalho left the firm in February 2024.

Practice head(s):

Miguel Torres

Other key lawyers:

João Luís Araújo; André Gonçalves; Abílio Rodrigues; José Maria Cabral Sacadura; Maria José Aires Pereira


‘The Telles tax team has a strong track record in successful cases and positive outcomes for their clients. Although the team has a broad coverage, serving both corporate and HNW clients, their specialised knowledge in the area of private clients makes them stand out as experts in that field.’

‘The team’s client focus is exceptional, with a client-centric approach that sets the team apart in terms of service and responsiveness.’

‘João Luís Araujo has in-depth knowledge and expertise in matters of international taxation.’

‘João Luís Araujo has a deep understanding of relevant provisions and stays up-to-date with legal developments in various jurisdictions. Moreover, João is an excellent communicator, both in writing and verbally. He can explain complex legal concepts in a way that clients can understand and make informed decisions on.’

‘Miguel Torres, one of Telles’ founding partners, is an exceptional lawyer with a strong reputation within the legal community.’

Key clients

Vallis Capital Partners






Grupo Nelson Quintas






Anchorage Capital



Livraria Lello


Estoril Sol – SGPS

Web Summit Portugal

Vigent Group

Garcia Garcia

Fepsa | Cortadoria

Saviotti Group

Pluris Investments, S.A.


Telhabel Group




Época Home Palace & Hotel Concept Group

Work highlights

  • Advised the Saviotti Group on the sale of six hotels of the Dom Pedro Group and five golf courses in Vilamoura, Lagos and Madeira to Arrow.
  • Assisted Explorer IV – Fundo de Capital de Risco and was responsible for structuring and implementing the acquisition of “Devscope, Lda.” and the reinvestment of part the price received by the shareholders of “Devscope, Lda.”
  • Assisted Lionesa Group with the respective corporate reorganisation and conversion of the company into a Collective Investment Vehicle.

PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados SP RL

Recognised for its ‘high professionalism, diligence and rigour’, the tax practice at PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados SP RL is adeptly positioned to assist both mid-market and large Portuguese companies with both contentious and non-contentious matters. Key areas of activity for the group include advising on judicial and administrative claims, and the tax implications of corporate and real estate transactions. The team is led by Porto-based Nuno Oliveira Santos, who is well versed in the entire spectrum of tax-related mandates. Nelson Bernardo and Inês Santos offer key support in transactional and contentious tax issues.

Practice head(s):

Nuno Oliveira Santos

Other key lawyers:

Nelson Bernardo; André Saragoça Maia; Inês Santos


‘Permanent availability and high professionalism.’

‘High professionalism, diligence and rigour in dealing with issues, scrupulous compliance with deadlines.’

‘There is always someone coordinating the best approach to the topic requested by our company and giving us the most appropriate initial support.’

‘Nuno Santos, who has been with us since the beginning of our relationship with PRA, stands out.’

Nuno Santos stands out for his availability and ability to understand complex issues as well as the availability provided.’

Key clients

Brincar- Comércio de Automóveis, Lda.

Lambda & omega, lda

Ortogonal, LDA

Work highlights

Gómez-Acebo & Pombo

The ‘intelligent, insightful, attentive and skilled’ team at Gómez-Acebo & Pombo is regularly engaged by clients hailing from the energy, transport, banking, TMT and retail sectors in both contentious and non-contentious tax mandates. The team is led by Nuno De Oliveira Garcia, who is noted for his expertise in energy and environmental taxation; he is often retained in regulatory matters as well as complex litigation proceedings. Tax specialist Ana Paula Basílio offers key support to the firm's corporate and M&A practice, while Catarina Rosa has recently advised several clients from the energy and real estate sector on non-contentious tax issues.

Practice head(s):

Nuno de Oliveira Garcia

Other key lawyers:

Ana Paula Basílio; Catarina Rosa; Maria Rita Nascimento


‘The team is great, very helpful, intelligent, insightful, attentive and skilled.’

‘Nuno Oliveira Garcia is very precise, strategic and polite.’

‘Availability, team spirit and ease of dialogue.’

‘Nuno Oliveira Garcia: knowledge of tax issues and willingness to share knowledge.’

‘GAP is a reference in the tax area due to the undeniable quality of its lawyers.’

‘Nuno de Oliveira Garcia is a leading lawyer in the area of ​​tax litigation in Portugal.’

‘We mainly work with Nuno Oliveira Garcia and his team for all relevant tax matters in Portugal. Nuno and his team have great expertise and have the ability to handle complex situations in a good and professional manner.’

‘Nuno Oliveira Garcia is extremely knowledgeable and is able to translate this into concrete advice.’

Key clients

Companhia Logística De Combustíveis Da Madeira (CLCM)


CellNex Telecom

Banco Crédito Agrícola

Digital Charging Solutions

Dense Air

EDP – Eletricidade de Portugal

Fiat Chrysler Automotive Bank

Galp Energia – Petrogal



The Navigator Company

5 á Sec Cleanings

Alsa transportes

Reserva Especial

Work highlights

  • Advised Tokheim on a corporate restructuring through a reverse merger followed by an upstream merger within the Portuguese group of companies.
  • Advised Group CT Solutions on a corporate restructuring through the demerger of one of the Portuguese group of companies.


A variety of domestic and international clients, including companies from the construction, logistics, and technology sectors, turn to Andersen for its wide-ranging capabilities in tax-related mandates, including tax due diligence, compliance and tax litigation. Based in Lisbon, Gonçalo Cid is noted for his ability to advise international and national companies on tax and social security matters and tax litigation before the administrative and tax courts. He leads the team alongside Carla Malhão in Porto, who has over 20 years’ experience in this space, and is routinely engaged by private clients and companies in tax disputes. In the same office, Ana Reis specialises in tax structuring, corporate reorganisations and tax incentives.

Practice head(s):

Gonçalo Cid; Carla Malhão

Other key lawyers:

Ana Reis; Tiago Cid


‘They are extremely knowledgeable and have dealt with my issues to great satisfaction.’

‘I recommend the team for its proximity and involvement with the client and technical quality.’

‘The team demonstrates high technical quality and very professional know-how, being very proactive and quick to respond.’

Key clients


Pro cme




Real Vida


Aegean Airlines

Espirito Santo Property


NH hotels







Work highlights

  • Advised Retrend on real estate investments in Portugal.
  • Advised Real Vida on the tax impact of the liquidation of funds.

Albuquerque & Almeida

Fielding an ‘excellent’ team of lawyers, Albuquerque & Almeida assists with a range of tax-related mandates for a litany of multinationals, domestic companies, and high-net-worth individuals. Transactional work and tax litigation are core areas of focus for the group, which is also often engaged in matters concerning the non-habitual tax regime in Portugal. Henrique Nogueira Nunes jointly heads up the practice with Paulo De Almeida, whose practice encompasses tax, commercial, corporate, banking and securities law.

Practice head(s):

Henrique Nogueira Nunes; Paulo De Almeida

Other key lawyers:

Catarina Caldeira; Francisco Duarte Almeida


‘Very recognised team with excellent lawyers and work/support provided to its clients.’

‘Fantastic technical capacity and the team is very close to the client.’

Key clients

Cepsa Portuguesa Petroleos

Crest Capital Partners


Spinnia Sl

Johnson’s Wax De Portugal





Telmo Duarte

Work highlights

  • Advised Crest Capital Partners on the acquisition of Ecocompósitos S.A.
  • Advised Garcias S.A. on its restructuring process.
  • Providing Johnson’s Wax with regular tax advice, mostly regarding VAT matters.

Antas da Cunha Ecija

The tax team at Antas da Cunha Ecija is a key port of call for domestic and multinational groups on a wide range of issues, including corporate restructurings, tax planning, real estate investments, and compliance matters. The practice is steered by Joana Cunha d’Almeida, who specialises in all facets of Portuguese tax law. Her expertise spans corporate restructuring, international taxation, litigation, non-habitual tax residency issues, real estate transactions, remuneration packages, and tax incentives. Senior associate Hugo Pinheiro Ferreira is regularly engaged by multinational and domestic groups in tax, regulatory and compliance matters. João Magalhães Ramalho joined from TELLES in February 2024.

Practice head(s):

Joana Cunha d’Almeida

Other key lawyers:

Tatiana Cardoso; Hugo Pinheiro Ferreira; Carolina Sousa; Andreia de Deus Rijo; João Magalhães Ramalho

Belim Castilho

Singled out for its ‘entrepreneurial and practical’ team, boutique tax firm Belim Castilho is noted for its expertise in VAT-related matters, including audits before the customs and tax authorities. The ‘highly regardedCatarina Belim earns praise for her expertise in VAT and indirect taxes. She leads the team alongside Luís Castilho, a 'very knowledgeable, smart, and responsive' attorney specialised in income and property tax matter, and recommended for his international tax knowledge.

Practice head(s):

Catarina Belim; Luís Castilho


‘Luís Castilho is very knowledgeable, smart, and responsive. He’s the best tax attorney I’ve worked with in Portugal or the US. His knowledge of the Portuguese tax system is excellent, as well as the intricacies of the international tax treaties between Portugal and other countries.’

‘Catarina is a unique lawyer, whose quality of work and dedication to her clients are easily noticeable upon first contact.’

‘Luís Castillo always provides timely responses to any of my enquiries. Luis is really well informed on all the tax matters I have enquired about. Luis is always willing to provide advice or lend a hand even on matters adjacent to his expertise. Just a pleasure to deal with.’

‘High quality individual tax advice.’

‘Catarina Belim is highly regarded in the market and a great lawyer who can be relied upon; Catarina never fails to deliver timely and practical advice aware of our business and needs; Luís Castilho has great international tax knowledge.’

‘Catarina is one of the references for VAT and indirect taxes in Portugal, with extreme responsiveness, always observes the deadlines agreed with the client, gets involved in public discussions about tax policy and guarantees a lot of added value to clients.’

‘Luís Castilho is one of the most dedicated professionals in the national market in the area of ​​HNWIs taxation, having the ability to deliver a lot of added value in a short time and being one of the most client-devoted people I know.’

‘The Belim Castilho team is an entrepreneurial and practical team that responds efficiently and quickly. Focused on tax law, they are able to guide us through the most complex operations and give us concrete data on the tax cost of the transactions.’

Caiado Guerreiro

Under the joint leadership of Tiago Caiado Guerreiro and Ana Castro Gonçalves, the tax practice at Caiado Guerreiro is well placed to advise clients on a broad range of tax-related disputes, boasting particular expertise in VAT, customs and indirect taxes. Guerreiro is frequently involved in matters pertaining to international taxation, stamp duty, and VAT, advising clients on both contentious and non-contentious matters. Gonçalves is noted for her focus on the tax issues that impact real estate investments.

Practice head(s):

Tiago Caiado Guerreiro; Ana Castro Gonçalves

Other key lawyers:

Anthony Meira


‘Firm of excellence in legal consultancy and forensic practice services, especially in the tax domain.’

‘I recommend Tiago Caiado Guerreiro for the quality of the legal approach to matters and the success in the results obtained in judicial decisions.’

Key clients

Arena Construções Imobiliárias, S.A.

Sociedade de Vinhos Vítor Matos II, S.A.

KBPT – Building Investments S.A.

Companhia das Águas Medicinais de Felgueira, S.A.

Patris Investimentos S.A.


Anadyr Overseas

AK Watch Maker

Autodoc AG

Gergonne Industrie

Work highlights

CCSL Advogados

The tax group at CCSL Advogados is praised by clients for its ‘in-depth knowledge of tax matters, both nationally and internationally.’ Possessing the capabilities to handle both contentious and non-contentious matters, the team is regularly instructed by private banking institutions, family offices, and high-net-worth individuals. Founding partner José Calejo Guerra leads the team and is noted for his focus on international tax and private clients matters.

Practice head(s):

José Calejo Guerra


‘This team stands out for its in-depth knowledge of tax matters, both nationally and internationally.’

‘Partner José Calejo Guerra stands out for his ability to interpret complex tax laws in a way that is easily understandable to clients, making the process much more transparent.’

‘CCSL’s level of tax expertise and client professionalism stands far above the other tax-related firms.’

‘We work almost exclusively with José Calejo Guerra. What sets him apart is his ability to explain complex and sometimes stressful tax matters in a reassuring and informal manner.’

‘CCSL has a young, dynamic and diverse team, always attentive to details and focused on the best solution for the client, guided when the desired solution is not the best for the client, with a pedagogical aspect thus creating a relationship of trust.’

‘Availability, ethics, commitment, and clientsatisfaction.’

‘José Calejo Guerra has been my primary contact and he’s solid.’

‘They’re professional, effective and reachable.’

Key clients

Itoco Inc.




Work highlights

Gama Glória

Praised for its ‘practical approach’ and ‘exceptional, actionable, and to-the-point tax advice’, boutique Gama Glória is skilled at providing day-to-day tax support to an array of corporate clients. The group is also often engaged to advise on the tax implications of new products and business transactions. Department head João Taborda da Gama focuses on tax structuring and disputes, regularly advising global companies, NGOs and public institutions.

Practice head(s):

João Taborda da Gama

Other key lawyers:

Bárbara Schürmann; Rita Carvalho Nunes


‘The team has technical quality and quick responses.’

‘The availability and proximity of the most experienced members are Gama Glória’s main strengths. ’

‘Gama Glória consistently provides exceptional, actionable, and to-the-point tax advice. Their team’s unique strength lies in their ability to simplify complex tax matters, offering us clear and effective solutions while ensuring compliance with regulations.’

Key clients

Iberis Semper


Catholic University of Portugal



Tilray Inc.

Siderurgia Nacional – Megasa



Luz Saúde


Carbocode S.A.

Work highlights

  • Advised Kitch on the sale of its Portuguese subsidiary to Glovo.
  • Advised Netflix on a new tax on streaming subscriptions adopted in Portugal on the occasion of the implementation of the revision of the EU Audiovisual Media Services Directive (AVMS).
  • Representing Megasa in a multi-party litigation, with over 115 lawsuits pending simultaneously, over the passing-through to Megasa of municipal charges charged to energy distributers for the passing and usage of underground gas pipelines.


Praised for its ‘enormous technical and legal quality’, the tax team at J+Legal consistently works with an array of corporate clients and high-net worth individuals operating in a wide range of sectors, including energy, telecoms, distribution, construction, and transport. Spearheading the team is Jaime Carvalho Esteves, who is noted for his focus on the tax aspects of financial and M&A transactions, and corporate restructuring procedures.

Practice head(s):

Jaime Carvalho Esteves

Other key lawyers:

Manuel da Gama Quaresma; Maria Nunes da Fonseca


‘The J+Legal team has enormous technical and legal quality.’

‘The firm provides extraordinary client service; the team demonstrates constant availability.’

‘Jaime Esteves – deep legal knowledge of the topics in question, with an enormous capacity to understand clients’ problems and challenges.’

Key clients



Signature Football Advisors

Transportes Paulo Duarte

GenIbet –


Future Health





Transfor group

Blue Tagus

On Rising

Lisarb Energy

Cordex – industry

Avenidas Invertidas

Barraqueiro Group

Blue Crow

Decade Development Management

Badoca Park



Work highlights

  • Advised GHP on the sale of HR Aluguer de Automóveis SA – Hertz representative in Portugal and on the sale of HR Equipamentos S.A..
  • Acting for Decade Development Management in the corporate structuring of a touristic resort and golf course investment.
  • Advised Publast in tax litigation involving transfer pricing and anti-abuse provisions.

Raposo Bernardo

Offering a tax service that covers both transactional and contentious matters, the ‘excellent’ Raposo Bernardo regularly acts for clients engaged in the banking, energy, life sciences, aviation, infrastructure and distribution sectors. At the helm sits Carlos Santiago, who earns praise for his ‘complete command of tax law.’

Practice head(s):

Carlos Santiago


‘It is a unique firm in terms of its ability to listen to clients, understand our real needs and provide services that I consider to be of very high quality.’

‘Raposo Bernardo’s tax team stands out for being very homogeneous and all lawyers having a very high standard.’

‘Carlos Santiago is a specialist in complex subjects, and always finds the simplest and most effective solutions for these subjects.’

‘What makes this team unique is, in my opinion, its attitude towards the legal profession and towards clients. This attitude makes them self-demanding lawyers, they prepare themselves, constantly update themselves and have a high technical level.’

‘I would like to highlight Carlos Santiago on the team, who I admire for his work of enormous detail and seriousness. He has complete command of tax law, can point out solutions and identify risks in a very clear and pragmatic way.’

‘They are all very good, dedicated, available and with a high sense of professionalism.’