Firms To Watch: Tax

Under the joint leadership of tax litigation and arbitration specialist Susana Soutelinho and Jorge Costa Martins, who focuses on non-contentious work, CTSU - Sociedade de Advogados, S.P., R.L., S.A.‘s tax department is especially active in tax controversy matters before CAAD, including claims involving corporate income tax, VAT, and property tax.
Founded in early 2021, J+Legal fields a tax management, controversy and private clients group,  which is well equipped to handle domestic and cross-border tax matters on behalf of corporate clients operating in the energy, telecoms, distribution, construction, transport and industrial sectors, and high-net-worth individuals. Jaime Carvalho Esteves is the main point of contact in the team.
Former Garrigues Portugal‘ international tax partner Tiago Cassiano Neves established boutique firm Kore Partners in early 2021 to focus on high-net-worth individuals, entrepreneurs, family offices and foreign investors with business ventures in Portugal.

Tax in Portugal

Abreu Advogados

A respected player with an excellent reputation in Europe‘, Abreu Advogados possesses a team of 'experienced tax lawyers focused on serving their clients well‘. Tax law has been at the core of the firm ever since its foundation; founding partner Miguel Teixeira de Abreu has a wealth of experience in all matters pertaining to this field, namely tax efficiency structures, and the tax aspects of M&A and corporate restructurings. A popular choice ‘for anyone wishing to live, invest or do business in Portugal‘, the team is well versed in the entire spectrum of tax matters. Co-head Alexandra Courela specialises in transactional and general corporate tax issues, while fellow co-leader Nuno Cunha Barnabé focuses on private clients and property taxation. This is also an area of activity for the recommended Maria Inês Assis, who excels in cross-border investment mandates. Other key individuals include Porto-based Maria Dulce Soares and Sara Soares, who handle tax litigation; Susana Duarte, who has carved out a niche in the digital and blockchain space; and Mariana Gouveia de Oliveira, a key contact for financial sector and energy taxation matters.

Practice head(s):

Alexandra Courela; Nuno 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


‘Great collaboration with Maria Inês Assis.’

‘We have found the approach by Abreu very thorough in explaining the difficulties of the Portuguese system in relation to our case.’

‘I have engaged with Alexandra Courela and she has been great on our case. Time will tell if we are successful but I believe that they have given us the best chance of success.’

‘I have been a client of Abreu Advogados for more than 7 years and the quality of their service is outstanding. Tax is in Abreu Advogados’ DNA. It is the ideal tax law firm for anyone wishing to live, invest or do business in Portugal. Abreu Advogados is a respected player with an excellent reputation in Europe and has a team of honest and experienced tax lawyers focused on serving their clients well. They are very serious and professional. They work as a team, putting the interests of their clients always first.’

‘I would like to highlight the exceptional quality of the team led by Alexandra Courela. She is a top tax lawyer; she is honest, well-connected, competent and knows how to engage and motivate her team. She is always aware of any change in the law that might directly impact her clients.’

‘They are first rate and we have worked with them, on cross-border tax and trust planning, on a number of very interesting matters for many years. We place Abreu Advogados at the top tier of the firms with which we work regularly in Portugal on private client matters for important clients.’

‘We have worked most closely with Nuno Cunha Barnabé. He is a highly skilled, very experienced, excellent lawyer. Nuno is one of the top tax and trust advisors in Portugal, with extensive experience in the largest and most complex international tax and corporate matters, and with an impressive cross-border practice of clients from around the world . He has excellent judgement and strategic skills.’

Key clients


Marques Distribuição, SGPS, S.A.

Kinda Home

Chint Solar


PT Ventures, SGPS, SA (until recently a subsidiary of OI, SA)

Bristol-Myers Squibb




Cuatrecasas ‘continues to combine its enormous experience and quality of work with extraordinary efficiency and transparency‘. Its tax practice is routinely sought out by a litany of market-leading corporates, banks and financial institutions in big-ticket transactional work, ranging from M&A to financing and capital markets deals, and contentious matters at the administrative and judicial levels. The group is also well placed to assist private clients in tax planning mandates, and showcases particular strength in international taxation and indirect tax issues. Pedro Vidal Matos, who was promoted to head of the tax department in January 2022, is singled out for his experience in tax litigation and arbitration; he specialises in transfer pricing, tax governance and indirect taxation. The well-regarded Diogo Ortigão Ramos and Marta Duarte Silva are the names to note for private clients and high-net-worth individuals, while Gonçalo Bastos Lopes focuses on the tax structuring of domestic and cross-border transactions, such as M&A, financings, real estate deals and corporate reorganisations. Also noted for her track record in real estate transactions, recently promoted counsel Ana Helena Farinha is proficient in corporate income tax and compliance. Serena Cabrita Neto joined from PLMJ in July 2023, while Susana Estêvão Gonçalves left the firm in January 2024.

Practice head(s):

Pedro Vidal Matos

Other key lawyers:

Diogo Ortigão Ramos; Gonçalo Bastos Lopes; Ana Helena Farinha; Marta Duarte Silva; Serena Cabrita Neto


‘They have a deep knowledge of the sector and that really help us obtain the advice needed in each situation. I am massively satisfied not only with their specialised knowledge, but also with their high level of commitment in even tight timeframes.’

‘Always available to provide advice in a fast and efficient manner, giving us imaginative solutions combined with great know-how.’

‘Pedro Vidal Matos and Ana Helena Farinha stand out.’

‘Wide and in-depth expertise of tax law.’

‘Gonçalo Bastos Lopes is recommended.’

‘Cuatrecasas continues to combine its enormous experience and quality of work with extraordinary efficiency and transparency.’

‘Cuatrecasas has a very experienced team, and a great network of international offices, which serve the needs of different business groups.’

‘Diogo Ortigão Ramos is undoubtedly the technical tax partner that we trust the most. Pedro Vidal Matos stands out in tax litigation.’

Key clients


Apollo Global Management

Azora Group

CBRE Group

Crédito y Caución





Robert Bosch



Work highlights

  • Advised CVC Group on the tax aspects of the €528m acquisition of 24,99% of Sonae MC Group.
  • Advised Bauer Media Group on the tax structuring of the €69.6m acquisition of Media Capital Radios.
  • Assisted Vivalto Santé Group with the tax aspects of the acquisition of Lusíadas Saúde Group.

Garrigues Portugal

Garrigues Portugal ‘has enormous experience and knowledge‘ in tax law, and ‘consistently provides a quality service’ to a stellar client roster comprising players from the worlds of banking, real estate, and insurance, among other sectors. Over the past year, the team has continued to concentrate its position as an advisor in large-scale M&A transactions, while also assisting clients with tax disputes before administrative, judicial and arbitral courts. The firm’s transfer pricing practice is also of note as is the increasing collaboration between the Lisbon and Madrid-based teams, which has reinforced the group’s capabilities in the fields of business reorganisations, transfer pricing audits and tax structuring of Iberian investments. Tax litigation, including proceedings before the European Court of Justice, is a core focus for co-head Pedro Miguel Braz. Fernando Castro Silva, who has played an active role in policy-making matters in this space, is also at the helm of the group. Leading the international and M&A tax practice, Miguel Cortez Pimentel is noted for his expertise in inbound and outbound investments. Isabel Vieira Dos Reis, whose broad skillset encompasses indirect and direct taxation, and José Diogo Mégre Pires, who has recently advised on high-value transactions in the real estate sector, stand out at the associate level.

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


‘We use the services of Garrigues exclusively in tax litigation matters. The Garrigues team, led by partner Pedro Miguel Braz, has enormous experience and knowledge in this area, and consistently provides a quality service.’

‘Pedro Miguel Braz stands out for his enormous knowledge and experience in tax litigation.’

‘We use Garrigues for tax advisory services and also for support in tax litigation. In terms of tax advice, we clarify doubts in different matters, such as VAT, Stamp Duty, IRC and IRS. We trust a lot in the opinions that are transmitted to us. In terms of tax litigation, we use Garrigues to contest the corrections made by the Tax Authority during the inspection. The team is always available and well prepared. We usually agree with the outlined strategy and to date the results have been very good.’

‘In terms of tax advice, we work with Fernando Castro Silva, who has vast knowledge and extensive experience. He conveys a lot of security and confidence in his answers, which are always well-founded. Regarding Pedro Miguel Braz and Ana Isabel Batista, both provide an excellent service in tax litigation matters. All processes are properly controlled and are disputed in an excellent way. We have no negatives to point out.’

‘Excellent service and treatment. Great professionals.’

Key clients

Clearstream Banking

BNP Paribas Financial Services

Banco Santander Totta, S.A.

Fosun / Fidelidade



Work highlights

  • Advised Jamestown on the tax aspects of the acquisition and financing of the JQ One office building.


Drawing on its close interdisciplinary ties with the firm's corporate group, Linklaters' eminent tax practice is noted for its capabilities in market-shaping transactions, working with a range of major corporations, banks and financial sponsors. Tax litigation is an area of particular growth for the team, which is also well placed to handle the tax aspects of projects in Portuguese-speaking countries in Africa, most notably Mozambique. Noted for its availability and 'thorough knowledge of financial markets' tax issues', the Lisbon-based team is under the leadership of Rui Camacho Palma, who is recognised for his expertise in international tax planning and transactional matters, ranging from M&A to corporate reorganisations and structured finance. He receives key support from a strong team of associates: José Maria Cabral Sacadura, whose international background is noteworthy, acts for a range of corporate clients and high-net-worth individuals in the structuring of inbound and outbound investments, while Inês Pisco Bento focuses on administrative proceedings, judicial and arbitration claims.

Practice head(s):

Rui Camacho Palma

Other key lawyers:

Inês Pisco Bento; José Maria Cabral Sacadura


‘Linklaters Portugal has a thorough knowledge of financial markets’ tax issues and provides clear and timely advice.’

‘Rui Camacho Palma is a class act. He is clear, approachable and has a very wide international knowledge beyond his home jurisdiction.’

‘Availability; proximity to the client; creativity in the proposed solutions. Though the interactions always involve the most senior elements of the team, it is clear to the client that all team members work very closely and with the main focus of providing value (and balanced) solutions in the client’s best interest.’

Key clients

Banco Comercial Português, S.A.

NOWO Communications, S.A.

Barclays Bank PLC

ECS Sociedade Gestora de Fundos de

Caixa Geral de Depósitos, S.A.

TAP – Transportes Aéreos Portugueses

Union Asset Management Holding AG

Rio Tinto

Goldman Sachs & Co. LLC

Nomura Financial Products Europe Gm

Work highlights

  • Advised Power Dot on the sale of a minority stake to Antin Infrastructure Partners via a €150m capital increase.
  • Advised Goldman Sachs on its preferred equity investment in a minority stake in Constructel Visabeira.

Morais Leitão, Galvão Teles, Soares da Silva & Associados

Distinguished by the high quality of the services it provides‘, Morais Leitão, Galvão Teles, Soares da Silva & Associados‘ renowned tax practice consistently works with an array of top-tier banks, private equity firms, private clients, public sector entities, premier multinationals and Portuguese listed entities operating in a wide range of sectors, including telecoms, energy, agribusiness and real estate. Besides advising well-established players on the tax aspects of domestic and cross-border M&A transactions, the team is also called upon by start-ups seeking assistance in transactional, advisory and litigation matters. Split between Porto, Lisbon and Madeira, the group is under the joint leadership of Porto-based António Pedro Braga, a tax specialist focused on corporate transactions and litigation before the Portuguese courts and the CJEU, and Bruno Santiago, who sits in the Lisbon office, and oversees transactional matters involving corporate reorganisations, M&A and investments into Portugal and Portuguese-speaking countries in Africa, such as Angola and Mozambique; tax litigation is another area of activity for the co-head. Francisco de Sousa da Câmara is recommended for his knowledge of tax arbitrations, while António Lobo Xavier concentrates chiefly on double taxation treaties, VAT and corporate income tax in the context of transactions. Recommended by clients, Inês Pinto Leite advises on domestic and international tax planning, including corporate restructurings and M&A.

Practice head(s):

António Pedro Braga; Bruno Santiago

Other key lawyers:

Francisco de Sousa da Câmara; António Lobo Xavier; Paulo Núncio; Ricardo Seabra Moura; Inês Pinto Leite


‘Technical excellence and in-depth knowledge. Ability to communicate as well as interpret information of an accounting and business nature, which is sometimes not very common in the context of law firms.’

‘Bruno Santiago – availability and technical excellence.’

‘Quality and reliability of the services provided, based on the experience and know-how of the team.’

‘The team is led by António Lobo Xavier, with Inês Pinto Leite being the senior lawyer who maintains the closest contact with the Client.’

‘The entire MLGTS team is distinguished by the high quality of the services it provides, delivering not only excellent quality work but also anticipating the client’s concerns and key points, which allows them to be a true partner in closing transactions.’

‘Ricardo Seabra Moura is recommended.’

‘The team formed by António Lobo Xavier and Inês Pinto Leite is possibly the best prepared Portuguese tax team. They combine seniority in the conceptualisation of business structures with the ability to execute transactions and advise on relations with the Tax Authority of Portugal and the Netherlands.’


Highlighted for its ‘availability associated with a remarkable technical capacity‘, the tax group at PLMJ is highly capable in the full gamut of tax matters, ranging from the structuring of consequential M&A, banking and real estate transactions, to wealth management, estate planning, and tax litigation. Instructed by numerous blue-chip companies, Portuguese and international banks, family offices and high-net-worth individuals, the team has been particularly active in judicial and administrative proceedings on behalf of financial institutions and multinationals. Isaque Ramos is a name to note for transactional work involving Portugal and Africa, and compliance issues. Dinis Tracana, who was recently promoted to managing associate, plays a prominent role in cross-border transactions in the financial, real estate, investment funds and aviation sectors, while Priscila Santos acts for energy, industrial, real estate and banking clients in tax controversy matters. Serena Cabrita Neto left the firm in July 2023.

Other key lawyers:

Isaque Ramos; Dinis Tracana; Priscila Santos


‘Transparent billing; proximity to the client; availability to fit alternative and sometimes late hours.’

‘Priscila Santos has inn-depth knowledge of income taxation and social contributions.’

‘Excellent coordinated teamwork, and multidisciplinary teams, great client support and technological efficiency in invoicing.’

‘The high availability associated with a remarkable technical capacity stands out. Knowledge of the topics and their connection to the client’s reality means that PLMJ can be considered an integral part of the client’s internal teams.’

‘We consider the service provided by PLMJ to be of excellence. In fact, the support provided by PLMJ over the years has helped the company to grow. With PLMJ we are sure that we have with us the partner that can give us the confidence, security and legal certainty that allows us to face the most diverse processes with confidence and security.’

‘PLMJ’s team has a deep technical knowledge of the area in which they work, great availability and a quick response to the issues raised. In the area of tax litigation led by Priscila Santos, they offer an enormous capacity for analysis and production of appropriate procedural strategies, presenting the advantages, disadvantages and risks for each case.’

Key clients

Capgemini Portugal

Catella Asset Management

David Kempner / Pioneer

Galp Energia


Pernod-Ricard Portugal

Philip Morris International (Portugal)



TK Elevadores Portugal

Work highlights

  • Advised Capgemini on the acquisition of Altran and the merger of the two groups in Portugal.
  • Advised ReGa Energy on a €17m investment round.
  • Advised Ephemeral Ethernal on the tax structuring and implementation of an innovative platform.

Uría Menéndez – Proença Carvalho

Noted for its ‘technical knowledge, client care and proactivity‘, the tax group at Uría Menéndez – Proença Carvalho works with a broad spectrum of clients on the full gamut of tax matters. Financial institutions, venture capital funds, real estate players, domestic and international companies routinely turn to the team for advice on big-ticket M&A, private equity, real estate and capital markets transactions, as well as corporate and debt restructurings. The team’s tax litigation capabilities are also of note; practitioners have been particularly active in tax arbitrations and court proceedings related to corporate income tax (CIT) assessments issued by the Portuguese tax authorities, and administrative matters regarding the registered tax value of real estate plots. Rated as one of the best law firms in the country for private clients, the wealth management practice provides immigration and succession planning-related advice to ultra-high-net-worth individuals and families from Europe and South America. The ‘excellentFilipe Romão possesses decades of experience in real estate and M&A transactions, international tax planning and disputes. These are all areas of activity for Marta Pontes and António Castro Caldas, the latter of whom is a key contact for wealth management. Cláudia Reis Duarte advises clients on claims and appeals before the tax authorities, and is also recommended for tax issues related to foreign investments.

Practice head(s):

Filipe Romão

Other key lawyers:

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


‘Very technical, very user friendly, creative and committed team.’

‘Technical knowledge, client care and proactivity.’

‘Cláudia Reis Duate is a lawyer who combines technical knowledge, client care and rigour in managing deadlines.’

‘Excellent consolidated view of matters, allowing precise and effective problem solving.’

‘The team is great. Very professional, efficient and safe in positions. The best firm in Portugal for private client matters.’

‘Filipe Romão is an excellent lawyer from all points of view: technical knowledge, experience and seniority, availability and client service’

‘Availability and dedication of the entire team to deal with all kinds of topics. There is a predisposition to listen to the client, to understand their aspirations or concerns and accompany them in the legal solution. There is a proximity and a concern to deliver the maximum quality and to add value to the company.’

‘I highlight Marta Pontes for her attention and availability.’

Key clients








Albatross Group


Oakley Ekobid

Grupo Pestana


Work highlights

  • Assisted Meo with the tax planning and structuring of the sale of the telecoms tower business owned by Altice in Portugal to CLNX Portugal, S.A.
  • Advised on the restructuring process of the Pestana Group and incorporation of a Portuguese company to materialise the joint venture between the Pestana Group and Cristiano Ronaldo’s business group.
  • Advised M7 Real Estate on the sale of a portfolio of 15 logistics assets.


Covering transactional matters, litigation, corporate tax, VAT and other indirect taxes, the ‘well-trained‘ tax team at VdA underscores its reputation with a steady stream of high-profile instructions for some of the largest corporates and financial institutions in Portugal. With significant experience in the energy, real estate, infrastructure, life sciences, IT and financial sectors, the team is subdivided into different areas of expertise: a group focused on advising financial players – such as banks, insurers, funds and fintech companies – on transactional and day-to-day matters; a team dedicated to private wealth management issues; and a practice that is fully devoted to indirect tax mandates. The firm, which was strengthened by the addition of the former PLMJ Porto-based tax department in September 2021, also showcases a strong track record in litigation and arbitration proceedings. Department leader Tiago Marreiros Moreira specialises in the international tax structuring of major investments in Portugal and Portuguese-speaking countries in Africa; he is regularly sought after by international funds and real estate players in both transactions and disputes. Highly regarded tax litigator Joaquim Pedro Lampreia, Miguel C. Reis, who brings together expertise in M&A tax structuring, litigation and estate planning, are other key individuals.  The recently promoted Francisco Cabral Matos manages a balanced workload of corporate and finance transactions, tax litigation and private wealth matters. Sitting in the Porto office, João Velez de Lima is a name to note for energy, industrial, real estate and telecoms clients, while senior counsel Conceição Gamito, who excels in VAT disputes, leads the indirect tax team. Samuel Fernandes de Almeida left the firm in November 2023.

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


‘A law firm with a well-trained team for any tax or commercial matter. Excellent quality of work and support, always available to solve what the client needs. They provide face-to-face or online support.’

‘I have been working with the VDA tax area for over 20 years. The team provided a high quality service, technical knowledge, superior strategic capacity, security, trust and common sense.’

‘Joaquim Pedro Lampreia stands out for his ability to define a winning strategy, his superior intelligence, his wisdom and common sense. He is a reference in the tax area in Portugal and outside the Portuguese market as well.’

Excellent knowledge of the sector of activity, which allows it to positively identify the client’s problems, any associated risks, and present solutions adjusted to the real needs of the company, which effectively adds value to the business. Francisco Cabral Matos is recommended.

‘In addition to expertise and experience in tax matters, the VdA has excellent knowledge of our sector of activity, which allows it to positively identify the client’s problems, any risks associated therewith, presenting solutions adjusted to the real needs of the company, which effectively adds value to the business.’

Key clients

AllianzGI-Fonds AEVN

ANPM (East Timor National Petroleum and Minerals Authority)

Barclays Bank Ireland PLC and NatWest Markets N.V. as Solicitation Agents

Blackstone Group /BREDS– Blackstone Real Estate Debt Strategies; KSL Capital Partners

BlueCrow Capital


BP Portugal

C2 Capital Partners

Churchill Graham, S.A.

De Beers Exploration Holding Limited

Deutsche Bank AG

Explorer Investments

Explorer Investments; C2 Capital Partners; Lince Capital; BlueCrow Capital; and GED Ventures

Finerge, S.A.




GED Ventures

GreenVolt – Energias Renováveis, S.A.

Iberdrola Group

Lince Capital

Medicare Group

Mota Engil


OPS Angola

Petsenjoy – Serviços Veterinários, Lda.

RAR Group

TIIC/Inspire Capital

Vanguard Properties


Visabeira Group


Work highlights

  • Represented AllianzGI-Fonds AEVN in a dispute with the Portuguese State before the European Court of Justice (ECJ) involving the analysis of the compatibility of the Portuguese tax legislation with European Law, regarding taxation of dividends obtained by foreign investment funds in Portugal.
  • Advising ANPM on the creation of the tax regime applicable to petroleum activities in the Greater Sunrise fields.
  • Designed the structure of the “SIFIDE Funds”, which started a new type of fund that enabled an innovative mechanism for companies investing in R&D under a special tax benefits regime.


CMS fields ‘a very hands-on team with deep knowledge of the often complicated and opaque tax regimes in Portugal‘. The team acts on a raft of internationally significant matters, with a special focus on the structuring of transactions, including M&A, private equity, financings, capital markets deals, and project development. Advising on all fronts of tax law, the practice is also a popular destination for clients engaged in tax disputes before judicial and arbitration courts. Transfer pricing and wealth management work also feature on the team’s portfolio. Practice head Patrick Dewerbe is especially renowned for his transactional tax planning and litigation credentials, where he acts for private clients and corporates from the worlds of real estate, energy and financial services. Nuno Figueirôa Santos ‘is a fantastic tax partner‘, and especially sought out by private equity funds in relation to investments and financing deals. Susana Estêvão Gonçalves is no longer at the firm.

Practice head(s):

Patrick Dewerbe

Other key lawyers:

Nuno Figueirôa Santos


‘A very hands on team with deep knowledge of the often complicated and opaque tax regimes in Portugal. Always willing to go the extra mile to find a solution that works from a legal as well as a commercial stand point.’

‘Nuno Figueirôa Santos is a fantastic tax partner. He is always available for his clients. He follows through with accountants, tax authorities, and other operators. Always looking for the best possible solution while mitigating risks.’

‘The reason that we love working with CMS is due to their capacity of finding solutions to any problem. I find that no matter the difficulty of the case, solutions are always found. The lawyers work around the clock and are available to answer any of our questions.’

‘Nuno Figueirôa Santos is truly the best tax advisor I’ve ever met! I’ve never met a tax lawyer that can find such good solutions and that has a way of explaining them in calmest and clearest way.’

‘I recommend Patrick Dewerbe and Nuno Figueirôa Santos.’

‘Patrick Dewerbe: He is one of the most experienced tax lawyers in the market. Nuno Figueirôa Santos: He is technically solid and a pleasure to work with.’

Key clients


Equistone Partners Europe

R. Power Investment BV

Ventient Energy S.àr.l

Insula Capital SGOIC

Swen Capital Partners SA

Real Hotels Group

BP Energy

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

Aquila Capital

Davidson Kempner European Partners

Crest Capital Partners

Barclays Bank Plc

Several Corporate Clients


Ricoh Portugal, Unipessoal Lda


STAG Fund Management

Lince Capital

La Banque Postale Leasing & Factoring

ANA – Aeroportos de Portugal, S.A

Atena Equity Partners

Banque Degroof Petercam Luxembourg S.A.

Astara Group

Work highlights

  • Advising Equistone on the tax aspects related to the acquisition of a majority stake in Gardengate, a manufacturer of aluminium gates and doors.
  • Advising Swen Capital Partners on the tax structuring of the REGA ENERGY GROUP SA acquisition related to the capitalisation structure (issuance of bonds) and Tax Due Diligence.
  • Assisting Aquila in the tax due diligence of the targets/projects in which it invested as well as on the tax structuring of the acquisitions.


The ‘extremely professional tax team‘ at DLA Piper ABBC provides support to a diverse roster of financial institutions and corporations from an array of sectors, including consumer goods, aviation, energy, insurance, real estate and TMT. Highlighted for its ‘wide international presence and experience in dealing with domestic and cross-border matters‘, the group is active in transactional and contentious mandates, and showcases notable strength in disputes involving VAT assessments. At the helm of the practice, António Moura Portugal is recommended for his ‘technical know-how‘ in the area of corporate taxation; he stands out for his track record in tax controversy matters, including litigation and arbitration. Inês Teixeira, who was recently promoted to partner, also specialises in tax disputes, with a special emphasis on the energy and real estate sectors. With significant experience in domestic and international tax law, Ana Carvalho advises on the structuring of inbound and outbound investments, corporate restructurings and financial instruments' taxation.

Practice head(s):

António Moura Portugal

Other key lawyers:

Inês Teixeira; Ana Carvalho


‘Strong and detailed knowledge of tax matters, and great client service.’

‘António Moura Portugal is available and has in-depth knowledge of the matters he deals with. Sensible and careful consideration of the issues.’

‘I have been working with the Tax team at DLA Piper ABBC for several years. They are extremely reliable and have a great ability to adapt to new challenges and projects with a high degree of complexity. We use their services not only for the quality of the team, but also for their wide international presence and experience in dealing with domestic and cross-border matters, practically unique at national level. They know very well the sectors in which they operate.’

‘I have known António Moura Portugal for over twenty years, we have worked side by side in many projects. In addition to his technical know-how, particularly in the area of corporate tax, what I value most about António is his communication skills and ability to solve problems in a practical way.’

‘DLA has an extremely professional tax team.’

‘I have been working with Ana Carvalho. Ana has a strong background in transactional matters and international taxation. She stands out for her exceptional knowledge, very high-quality advice, client-oriented approach, and quick answers. Ana’s availability and negotiation skills bring great value to the table and contribute to the success of the matters she deals with.’

Rogério Fernandes Ferreira & Associados, SP, RL

Demonstrating ‘absolute mastery of tax law‘, boutique firm Rogério Fernandes Ferreira & Associados, SP, RL possesses a group of ‘true specialists‘ who offer ‘high quality advice‘ to an impressive client base of domestic and international corporations as well as high-net-worth individuals. Split into four main areas focused on tax consultancy, tax litigation, private clients and business law, the firm is highly rated for its experience in administrative and judicial tax claims. Rogerio Fernandes Ferreira, who is ‘always available to assist the client‘, is an authority in this field; he boasts more than 30 years of experience assisting multinationals in tax planning and litigation. Marta Machado de Almeida  is another name to note for non-contentious tax matters, while the widely recommended Duarte Ornelas Monteiro (senior associate) focuses on private client work involving both immigration and tax issues.

Practice head(s):

Rogério M. Fernandes Ferreira; Marta Machado de Almeida

Other key lawyers:

Vânia Codeço; Duarte Ornelas Monteiro


‘In the tax area, our main advisor is the law firm Rogério Fernandes Ferreira Sociedade de Advogados. I believe that they provide high-quality advice and, because they are true specialists, they generate a great deal of confidence and security, maintaining a close relationship with the organisation. They have a great knowledge of the sector of activity in which I work, since we have had a partnership for many years.’

‘I reinforce that the fact that they are specialists demonstrates an absolute mastery of tax law. I highlight Rogério Fernandes Ferreira as an effective authority in this space.’

‘Duarte Ornelas Monteiro and Rogério M. Fernandes Ferreira and their team is fantastic. They deliver services promptly and are always available to help. They go above and beyond for their clients and partner firms.’

‘The quality of the team, the patience and the explanation of issues are very clear.’

‘High technical knowledge, excellent client service and speed in the provision of advice.’

‘Rogério Fernandes was always the leader of the process. Cohesive and extremely coherent team.’

‘I particularly recommend Rogério Fernandes Ferreira and Duarte Ornelas Monteiro. The former is always available to assist the client, tirelessly indicates answers to questions raised, answers emails and phone calls personally. Duarte always accompanies the entire process.’

‘Great capacity and knowledge of tax law, nationally and internationally.’

Work highlights

CCA Law Firm

Led by Tânia De Almeida Ferreira, a tax specialist with over two decades of experience in transactional matters, corporate reorganisations, financial and real estate taxation, the practice at CCA Law Firm maintains an especially robust presence in tax consultancy matters. Advising on the tax structuring of domestic and cross-border investments is at the core of the group, whose service offering covers M&A, financings, investment funds, and  derivatives. It has carved out a niche in the field of online gambling tax, where it acts for clients in transactions and litigation proceedings, and works in close collaboration with the firm's core practices- corporate, real estate and TMT. Key associates include João Pedro Albuquerque, who handles cross-border deals, domestic reorganisations, and tax disputes, and Filipe Gomes da Silva, who is proficient in indirect tax matters, most notably VAT.

Practice head(s):

Tânia de Almeida Ferreira

Other key lawyers:

João Pedro Albuquerque; Filipe Gomes da Silva


‘In-depth knowledge of the topics; advice focused on the client’s goals; meets deadlines; great knowledge of our business and applicable legislation.’

‘Tânia de Almeida Ferreira – excellent professional, both at a technical level and in terms of knowledge of the business in which we operate. She simplifies matters, presents alternatives and appropriately grades the levels of risk.’ 

Key clients




IMOFID – Fundo de Investimento Imobiliário Aberto (IMOFID)

ARISH Capital



Ibérica Partners






Fonte – Negócios Online S.A. – Mercadão

AP Wireless


Invillia Group



Tayan Energy





Associação Salvador



Havas Group



C&A Modas



Work highlights

  • Advised the Onyria Group on the tax structuring of a €37m refinancing to ensure withholding tax exemption and tax neutrality for Corporate Income Tax purposes.
  • Assisted Redevco in the acquisition of a €16m commercial real estate asset that will be leased to a third-party for tourism purposes.
  • Assisted Tayan Energy Portugal in the development of €275m solar energy projects in Portugal, providing assistance in the investment and financing structure to create solutions to mitigate property taxes and involved the recent amendments to tax valuation of photovoltaic plants impacting on Municipal Property Tax.

Durham Agrellos

The ‘highly qualified‘ team at Durham Agrellos works with a diverse roster of companies, high-net-worth individuals and family businesses on the full spectrum of tax structuring and litigation mandates. Recognised for its 'excellent knowledge of tax legislation', the group’s strength resides in private wealth-related matters, international tax planning, transfer pricing and disputes, including tax arbitrations. Advising on the tax planning of transactions involving crypto assets is an area of growth for the firm, which is spearheaded by Miguel Durham Agrellos, whose specialisms include wealth management, inheritance planning and family governance. Paulo da Rocha Pichel is another name to note for this kind of work; he is particularly skilled in tax litigation.

Practice head(s):

Miguel Durham Agrellos

Other key lawyers:

Paulo da Rocha Pichel; Mariana Leite da Silva; Ricardo Pereira Amaro


‘This company demonstrated excellent knowledge of tax legislation, ease of communication with the tax authority as well as quick and accurate responses.’

‘I recommend Paulo da Rocha Pichel for his ability, commitment and knowledge demonstrated in solving a complex tax procedure, presenting duly substantiated solutions and a quick conclusion.’

‘It is a very serious, professional and competent law firm. There is a great focus on the client, and the service provided is of high quality.’

‘The main contact I have is with Miguel Agrellos, who handles all tax matters relating to our company. The topics are treated with total commitment, availability and professionalism.’

‘Highly qualified professionals and always available for a timely and quality service.’

‘Personal approach with clear, unambiguous advice. A good personal rapport is also developed with the client which I feel is essential in this line of business.’

‘Able to provide a closer service to the client. It has professionals who have a good level of knowledge in the area and work objectively. In my opinion, they are very up to date with the legislation.’

‘Miguel Durham Agrellos and Paulo Pichel are recommended. I feel taken care of by professionals who have a good level of knowledge.’

Key clients


RAR Holding



ATRIUM Investimentos

GEMA Group






Espanha e Associados

Composed of professionals with extensive experience in tax matters‘, Espanha e Associados ‘is used to taking innovative approaches to any issues their clients are confronted with’. The firm, which enjoys a strong reputation in the tax law space, acts for a mix of private and corporate clients, including players from the worlds of financial services, IT, and insurance, in non-contentious, litigation and compliance matters. Elsa Rodrigues, who has recently handled the tax aspects of complex corporate restructurings, and represented domestic and international clients before administrative and judicial courts, chairs the department, where senior associate Sara Botelho de Almeida ‘is an experienced professional‘ devoted to property tax, stamp duty and VAT. Double taxation treaties and EU tax law are core areas of expertise for João Espanha, while Ricardo Peão is active in tax litigation.

Practice head(s):

Elsa Rodrigues

Other key lawyers:

João Espanha; Sara Botelho de Almeida


‘The team is composed of professionals with extensive experience in tax matters and is used to taking innovative approaches to any issues their clients are confronted with.’

‘Sara Botelho de Almeida, senior associate, is an experienced professional who covers many areas of Portuguese and international taxation, which allows her to have a good overview of the matters she works on. She analyses files thoroughly and is able to provide documents which are very useful to clients.’

‘Elsa Rodrigues, in addition to being very attentive, is very focused, technically skilled and studies the matters well.’

Key clients




Cardif Services, AEIE


ROADSURFER GMBH – Sucursal em Portugal







Nata da Nata, Lda



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





Cardif Luxembourg Vie

Neuron – consultoria, Lda

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









Hotéis Dom Carlos Group




Trust and Nurture Partners, Lda.

Eversheds Sutherland FCB

The 'extremely knowledgeable and competent' tax team at Eversheds Sutherland FCB possesses 'excellent knowledge of legislation', tax efficient structures and related arbitrations. The practice handles a strong mix of advisory, transactional and contentious matters, and brings together expertise in transfer pricing, indirect taxes and property tax, the latter of which makes it well positioned to advise on mandates in the real estate sector. Led by Diogo Bernardo Monteiro, a tax specialist who focuses on corporate restructurings and foreign investments, the group is skilled in cross-border matters involving Mozambique and Angola. Bruno Arez , a name to note for litigation, 'stands out for his technical knowledge, quick responses, ease of contact and mastery of several languages'. José Rodrigues Pereira frequently assists high-net-worth individuals in non-habitual resident tax regime procedures and compliance.

Practice head(s):

Diogo Bernardo Monteiro

Other key lawyers:

Bruno Arez Martins; José Rodrigues Pereira


‘Bruno Arez Martins stands out for his technical knowledge, quick responses, ease of contact and mastery of several languages.’

‘I highlight the partner Bruno Arez Martins, who I recommend in particular. Bruno is a lawyer with very solid knowledge and an extraordinary ability to negotiate and act under pressure. His ability to anticipate issues is surprising, he is very calculating and thorough at all times, protecting his client and always looking for solutions.’

‘Eversheds Sutherland stands out for its speed in providing quality answers to the client. The Tax Department has a lot of experience.’

‘Bruno Arez- He is an excellent professional, dedicated to solving the company’s problems, very knowledgeable of Angolan legislation, which allows us to clarify any doubts we have in a timely manner.’

‘The team is extremely knowledgeable and competent in dealing with all our tax matters, meeting our high expectations and our sometimes very tight deadlines.They provide us daily tax advice which reflects their profound understanding of our business and a proactive approach.’

‘Diogo Bernardo Monteiro, who excels in all circumstances, is our main contact at the firm and he is probably the main reason for Eversheds Sutherland to be our preferred law firm. Not only is he among the best tax practitioners and litigators in Portugal, he also seamlessly coordinates all our major matters, even outside tax, since he is a brilliant negotiator, has a widespread legal knowledge and profound business acumen.’

‘Excellent knowledge of legislation and subjects. Great availability. Good response time.’

‘Bruno Arez Martins demonstrated a great experience in tax litigation. He distinguishes himself for providing very practical and down to earth legal advice and for providing prompt and timely support.’

Key clients

AB Mauri


Bureau Veritas




Frank’s International Middle East







Man Truck & Bus



Novo Banco




Route One Investment Company

Senvion GmbH

Siemens Gamesa

SNC Lavalin




Toys “R” Us



Las Vegas Sands

Penguin Random House Grupo Editorial

Total Energies Renewables

Work highlights

  • Advised Bénéteau on all tax issues connected to the acquisition of Estaleiros do Atlântico and Rodman Lusitânia.

Ricardo da Palma Borges & Associados

According to clients, Ricardo da Palma Borges & Associados stands out for ‘the quality of (its) professionals and services provided‘ in the areas of tax litigation and structuring of corporate transactions. With a special emphasis on income and real estate taxes, the boutique firm has been particularly active assisting high-net-worth individuals in matters concerning the Portuguese non-habitual tax resident regime, whose framework was shaped by founding partner Ricardo Da Palma Borges. Banks, real estate companies and family businesses routinely turn to him for assistance in tax planning and investments. Ana Isabel Correia is a key contact for litigation and arbitration proceedings involving international tax, VAT, EU law violations and stamp duty, but also handles non-contentious matters on behalf of banking and insurance clients. Real estate transactions and assets restructuring are core areas of focus for Ana Rita Pereira.

Practice head(s):

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

Other key lawyers:

Lisete Santos Rodrigues; Carlos Alcântara Neves


‘What stands out in this firm is the quality of professionals and services provided.’

‘I have recently worked with Lisete Rodrigues. Lisete did an excellent job, proactively, in advising me on the purchase of a property. Suggested and implemented tax savings and contractual protection measures.’

Work highlights

RRP Advogados

The ‘deeply knowledgeable‘ tax practitioners at RRP Advogados have a proven track record in tax litigation and tax planning at the international and domestic levels. Benefitting from its association with the EY law global network, the group acts for a diverse roster of multinational clients in public and private M&A, corporate and debt restructurings as well as real estate deals, the latter of which is a notable area of strength. Managing partner Ricardo Reigada Pereira is particularly active in tax planning structures, especially in the context of real estate transactions. He is also proficient in tax litigation, an area in which principal Leonardo Scolari excels. His involvement in disputes before the tax authorities on behalf of pharmaceutical, industrial, energy and banking clients, as well as high-net-worth individuals is also noteworthy.

Practice head(s):

Ricardo Reigada Pereira

Other key lawyers:

Leonardo Scolari


‘Leonardo Scolari and Ricardo Reigada Pereira are recommended.’

‘They are deeply knowledgeable about the topics and are able to communicate clearly. They are serious, honest and available. I emphasise Ricardo Reigada Pereira.’


Key clients

AM alpha


Catalyst Capital

Cisco International Limited

Deka International


Krest Real Estate

Laje Capital



Secil – Companhia Geral de Cal e Cimento

The Navigator Company

United Rivers

Viridis Real Estate

Work highlights

  • Assisting Krest Real Estate in the tax planning used in several of their real estate investments and divestments in Portugal, including regarding K-Tower (an office building located in Lisbon).
  • Representing The Navigator Company in a multimillion tax controversy case where the constitutionality of the State Surcharge levied on large taxpayers is being challenged.
  • Successfully represented Cisco International Limited in tax disputes where the attribution of profits to a Portuguese branch was under discussion.

SRS Legal

SRS Legal ‘has a dynamic team, which combines broad and transversal technical knowledge with a practical view of tax law‘. The group is regularly turned to by a varied roster of domestic and international companies across an array of industries, including banking, real estate, energy and consumer goods, seeking advice on tax litigation and the tax structuring of transactions. Led by Mafalda Alves, one of the ten independent experts appointed as members of the Green Tax Reform in Portugal, the department stands out for its capabilities in tax policy issues. Practice head Alves is primarily focused on transactional work, covering deals in the banking, insurance, private equity, venture capital, real estate and investment funds spaces. Catarina Gomes Correia demonstrates ‘great knowledge of tax issues‘, especially in the context of disputes. Vasco Simões is another individual to note for corporate and real estate transactions.

Practice head(s):

Mafalda Alves

Other key lawyers:

Catarina Gomes Correia; Vasco Simões; Francisco Castro Guedes


‘Mafalda Alves : high legal and fiscal competence, permanent attention to the client, in-depth and effective treatment of matters. Permanent commitment to solving the problems in question.’

‘The team is always available and the general level of service is excellent.’

‘Mafalda Alves works with a high professional performance. She is extremely friendly and has great negotiating skills.’

‘I believe that they provide high quality advice and generate great confidence and security while maintaining close proximity to the client.’

‘Catarina Gomes Correia has shown great knowledge of tax issues. She has been very assertive and collaborative with regard to requests for advice and tax litigation cases.’

‘SRS has a dynamic team, which combines broad and transversal technical knowledge with a practical view of tax law.’

‘Mafalda Alves leads the tax team, standing out for her availability, practical sense and involvement in the topics.’

Key clients


MNK Partners

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

Securitas Direct Portugal

Respol – Resinas

Blackrock Asset Management Deutschland

Blackrock F. I. UK

ATEC – Academia de Formação

Westwood – Investimentos Imobiliários e Turísticos

Binary Subject

Work highlights

  • Advised the founders of the Portuguese tech start-up Cleverly on the acquisition by Danish Zendesk.
  • Advised Fidelidade SGOIC on the acquisition of Yotel Porto.
  • Advised Rabobank on the acquisition financing of a hotel.

Sérvulo & Associados

Split into two main areas focused on tax advisory and litigation, Sérvulo & Associados' practice covers domestic, EU and international tax matters. On the transactional front, the team offers support to an impressive client base of corporates and private clients in relation to their inbound and outbound investments, comprising M&A, corporate restructurings, financial trasactions, international tax regimes and benefits. Transfer pricing, Foreign Account Tax Compliance Act (FACTA) and CRS issues are other areas of activity for the tax advisory subgroup, which is headed by Teresa Pala Schwalbach, a key contact for private clients and wealth management services. Led by the 'excellent' Ana Moutinho Nascimento, the tax litigation team assists clients with tax inspections, administrative proceedings and judicial claims. Department leader Diogo Feio is the main point of contact for the firm's biggest corporate clients; he is skilled in both consultancy and contentious matters, including tax arbitrations. Patrícia Guerra Carvalhal  stands out at the associate level for her experience in tax litigation.

Practice head(s):

Diogo Feio

Other key lawyers:

Ana Moutinho Nascimento; Teresa Pala Schwalbach; Patrícia Guerra Carvalhal


‘Experience and quality of work adjusted to client needs.’

‘Ana Moutinho Nascimento is recommended for her technical capacity.’

‘Fast, clear, available, innovative and comprehensive advice.’

‘We find Teresa Pala Schwalbach extremely helpful and prompt. Her knowledge is excellent but we were most impressed by her practical approach to problem solving.’

‘The care and professionalism in the handling of matters is very evident.’

‘Ana Moutinho Nascimento is an excellent lawyer and a great professional, with whom it has always been a pleasure to work due to her friendliness and dedication. She is always very clear and assertive in her analyses.’

‘Great technical and human quality. Its lawyers are close to the clients.’

‘Diogo Feio stands out for his technical knowledge, proximity to the client and care in the treatment given to each issue.’

Key clients


Several private clients

Sports’ Law clients

Banco Português de Fomento

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

Work highlights

  • Advised BES on various tax matters related to the resolution measure applied by the Bank of Portugal in 2014.
  • Assists Banco Português de Fomento in several aspects of its activity, notably advising on the reorganisation of its shareholdings and the restructuring of the respective by-laws.
  • Advises TML – Transportes Metropolitanos de Lisboa, EMT, S.A., a recently created public company which is responsible for the management of an integrated system for issue of tickets for the public passenger transportation system in the Metropolitan Area of Lisbon, on various VAT matters.


Based between Porto and Lisbon, TELLES' 'very professional and client-oriented' tax department routinely handles a significant volume of transactions and disputes on behalf of banks, multinationals, domestic companies and family offices. The group is seen with great regularity advising on the tax aspects of corporate restructurings, M&A, private equity deals and debt workouts. Its recent workload also features wealth planning, as well as proceedings before judicial and administrative courts. Managing partner Miguel Torres  is seasoned in both contentious and transactional matters; he is recurrently sought out by banks, financial institutions, domestic and international corporate clients. João Magalhães Ramalho has advised on business restructuring and real estate deals; he is a name to note for high-net-worth individuals from Brazil. João Luís Araújo specialises in international tax, private client and wealth management work. Other key individuals include André Gonçalves and Abílio Rodrigues, the latter of whom acts for a range of private equity, real estate, construction and transport clients.

Practice head(s):

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

Other key lawyers:

Maria José Aires Pereira


‘The team is very professional and client-oriented.’

‘João Luís Araújo is extremely knowledgeable, responsive and provides valuable advice.’

‘High quality of services; sound advice.’

‘João Luís Araújo is a highly valued advisor to us. He has a strong business background, and can look at problems from multiple perspectives.’

Key clients





VALLIS Capital Partners





NORS Group

Quinta do Crasto


Garcia Garcia




CCR Group


Jervell Family

Atlantic SGFII



Grupo Oito Em ponto

Grupo BRS

Grupo Planalto

Celoplás – Plasticos para a Indústria SA

Turilima – Empreendimentos Turísticos


Web Summit Portugal


Work highlights

  • Assisted in the corporate and tax restructuring and acquisition of the entire share capital of CORTADORIA and FEPSA.
  • Advised TEAK CAPITAL and TANGOR CAPITAL on the tax aspects of the acquisition of the totality of the share capital of the holding company of Cerealis Group, particularly with regard to corporate income tax and stamp duty.
  • Advised LIONESA GROUP on the corporate and tax restructuring of the Group, including CIT, VAT and tax benefits advice, mergers, demergers, and the conversion of a company into a SICAFI – a Portuguese Real Estate Fund.

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

Praised for its 'availability, speed of response and proximity to the client', PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados SP RL's tax department undertakes contentious and non-contentious work, including cross-border matters. Standing out for its geographical footprint in the country, the group is often engaged by clients in tax claims before administrative bodies, judicial courts and the Centre for Administrative Arbitration (CAAD). On the transactional front, it offers tax support to other firm-wide practices, including corporate and M&A, and real estate, the latter of which is a key sectoral strength for the team. Nuno Oliveira Santos, who sits in the Porto office, oversees the national tax practice, where Inês Santos - a 'highly reliable professional, with solid knowledge and experience in tax matters' - is another name to note.

Practice head(s):

Nuno Oliveira Santos

Other key lawyers:

Nelson Bernardo; André Saragoça Maia; Inês Santos


‘High specialisation in specific and innovative areas of law. Rigour, competence, efficiency and punctuality in dealing with issues for which legal advice is requested. Attention and availability; dedication to the client.’

‘Inês Santos: highly reliable professional, with solid knowledge and experience in tax matters; extreme rigour, dedication, competence and punctuality in dealing with issues.’

‘Availability, speed of response and proximity to the client.’

‘Nelson Bernardo stands out for his availability and experience.’

Key clients

Brincar – Comércio de Automóveis

Lambda & Omega


Caiado Guerreiro

Caiado Guerreiro fields an experienced tax team, which is well positioned to provide tax consultancy and litigation services across a wide spectrum of sectors. Medium-sized and small enterprises, charities, real estate investment funds and high-net-worth individuals regularly turn to the team, which is ‘highly skilled in local as well as international matters‘. VAT, customs and indirect taxes are among the team’s core specialisms. These are key areas of focus for co-head Tiago Caiado Guerreiro, who further demonstrates expertise in tax inspections, litigation, and regulatory matters. He jointly leads the department with Ana Castro Gonçalves, who stands out for her experience of real estate investments, personal and corporate income tax, and Tânia Pinheiro, who also oversees the German desk and is a solid performer in real estate and M&A deals.

Practice head(s):

Tiago Caiado Guerreiro; Ana Castro Gonçalves; Tânia Pinheiro

Other key lawyers:

Anthony Meira


‘Their people are highly skilled in local as well as international matters. Plus they are very accessible and available.’

Key clients

Grupo MOK

Autodoc AG

Future Prime

Ellen Van Deventer


Patris Investimentos SGPS



Vilas Mediterrâneo

Simon Lorenz

Gómez-Acebo & Pombo

Gómez-Acebo & Pombo maintains a broad offering in the area of tax law, frequently acting for clients from the energy, transport, banking, TMT and retail sectors. With strong credentials in both non-contentious and tax litigation mandates, the firm, which stands out for its geographical footprint in Iberia and throughout Europe, is a popular choice for cross-border matters. Coordinating the practice, Nuno Oliveira Garcia is noted for his in-depth knowledge of energy, environmental and telecoms-related tax issues. Catarina Rosa, who focuses on tax consultancy, and Maria Rita Nascimento, whose expertise in VAT and indirect taxation is noteworthy, offer support at the associate level.

Practice head(s):

Nuno de Oliveira Garcia

Other key lawyers:

Catarina Rosa; Maria Rita Nascimento


‘Nuno de Oliveira Garcia is our main contact in Portugal for tax matters. He and his team are always delivering high quality advice and are very responsive.’

‘Nuno de Oliveira Garcia is a great person to work with. He always delivers! He is the person we would recommend everybody to work with when dealing with tax matters in Portugal.’

Key clients


CellNex Telecom

Crédito Agrícola Bank

Digital Charging Solutions

Dense Air

EDP – Eletricidade de Portugal

Fiat Chrysler Automotive Bank

Galp Energia – Petrogal



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.


Andersen is equally trusted by international clients looking to invest in Portugal and a multitude of domestic companies active across the construction, technology, logistics and automobile industries, among others, seeking guidance in tax due diligence, compliance and tax litigation. Co-head Gonçalo Cid (Lisbon) acts for manufacturing, construction and TMT clients in non-contentious tax and social security matters as well as disputes before administrative courts and arbitration centres. The latter is a key area of focus for fellow co-leader Carla Malhão, who steers the Porto-based team on an array of tax mandates involving corporate and private clients. The team in Porto was further strengthened by the September 2021 arrival of Ana Reis, former director of PWC Portugal's corporate and international tax department; she specialises in the tax structuring of business transactions and corporate reorganisations.

Practice head(s):

Gonçalo Cid; Carla Malhão

Other key lawyers:

Ana Reis; Tiago Cid


‘Willingness to help and add value.’

‘Availability and commitment.’

‘Very personalised client service. Full availability.’

Albuquerque & Almeida

Well regarded for its 'excellent technical quality', the tax group at Albuquerque & Almeida is routinely instructed by multinationals, domestic companies, and high-net-worth individuals in the full gamut of matters. The team has notable strength in advising corporate clients in the context of M&A transactions and investments, and assisting individuals in issues concerning the non-habitual resident tax regime in Portugal. Contentious matters are a strong point for the practice, which is proficient in both tax litigation and arbitration cases. Henrique Nogueira Nunes, who frequently serves as arbitrator in CAAD, coordinates the group with Paulo De Almeida, who brings together expertise in tax, commercial, corporate and banking law.

Practice head(s):

Henrique Nogueira Nunes; Paulo de Almeida

Other key lawyers:

Catarina Caldeira; Francisco Duarte Almeida


‘Excellent quality of service and professionalism at the highest level.’

‘Henrique Nogueira Nunes is recommended.’

‘Availability, commitment, quality of work and response time are undoubtedly qualities that stand out in this firm.’

‘The partner Paulo de Almeida is a lawyer of excellence and our biggest and best reference in this law firm. Catarina Caldeira and Francisco Almeida make up a tireless team that deserves recognition.’

‘Excellent technical quality; great care and involvement in client matters; transparency and ease of communication; personal treatment.’

‘Paulo de Almeida stands out for his great technical capacity and client care skills.’

‘Very efficient response times on matters of Portuguese tax law.’

‘Henrique Nogueira Nunes is knowledgeable and a pleasure to deal with. He is rapid with responses, which is much appreciated.’

Key clients

Cepsa Portuguesa Petroleos

Crest Capital Partners

Transportes Paulo Duarte


Johnson’s Wax de Portugal





Work highlights

  • Assisted Crest Capital Partners in its €11m acquisition of the majority of the shareholdings of Torneiras Roriz S.A. and W2007 Lda.
  • Supported the expat team of Indie Campers in their personal tax framework in Portugal and registration in the NHR tax regime.
  • Filed a judicial claim on behalf of BIO-RAD in the tax court of Sintra  involving the reimbursement of a tax withholding in the payment of interests to a group affiliated company located in Italy.

Antas da Cunha Ecija

Led by Joana Cunha d’Almeida, Antas da Cunha Ecija‘s tax department provides a diverse offering, with services covering corporate restructurings, real estate investments, national and international tax planning, and compliance matters. Besides its ability to advise on an array of consultancy matters, the team is also seasoned in tax litigation, where it acts on behalf of domestic and multinational groups. September 2021 saw the arrival of Tatiana Cardoso and Andreia de Deus Rijo – former Of Counsel and associate of Caiado Guerreiro‘s tax practice – which reinforced the firm’s capabilities in international taxation and wealth management, and gave rise to its French desk, a business unit entirely devoted to Francophone companies and individuals with investments in Portugal. Hugo Pinheiro Ferreira, who was previously an associate at VdA, joined in February 2021; real estate transactions and tax compliance are some of his core areas of activity.

Practice head(s):

Joana Cunha d’Almeida

Other key lawyers:

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


‘Speed and availability of response; assertive and well-grounded responsiveness; when necessary, ability to adapt to simple and understandable language for those who are not in the area; excellent treatment of clients.’

‘The excellent professional qualities of Tatiana Cardoso and Andreia de Deus Rijo led me to choose to work with this firm because we have worked together for several years and we have a relationship of great trust.’

Key clients

JOYN Group

Mastwest – Investimentos Imobiliários, S.A. / Integro Group



MEXTO Holdings


Paul Stricker, S.A.

RCI Bank


Lifezest, S.A.

Laje Capital

Mondego Capital Partners

TUI Group

AZERION Portugal

H.I.G. Capital

Athena Advisers



Hi-Pay Portugal

Global Citizen Solutions

The Edge Group (TEG)

NEAR Protocol

10 Invest

SGT Midea Group

BitBase, SL

TX Group AG

Capvest Group

Work highlights

  • Advised Laje capital and other investors on the tax structuring of the acquisition of a group of companies which operate “Clube VII”, a health and fitness sports club.
  • Advised HIG LUXEMBOURG HOLDINGS 67 S.À.R.L / Mondego Capital Partners on the tax aspects of the acquisition 100% of Januário & Costa, Lda.
  • Provided legal assistance to Zome in the first sale entirely in cryptocurrency of a real estate property located in Portugal.

Belim Castilho

Belim Castilho is a highly specialised boutique firm focused on Portuguese tax, customs and international trade. Singled out for its unparalleled knowledge of indirect taxes, the firm is one of the first ports of call in the market for VAT-related mandates, including audits before the tax and customs authorities. The team has also been instructed by private clients in matters involving relocations and transfer of tax residences to Portugal, and transactions concerning the sale of real estate properties. The 'proactive and enterprising' Catarina Belim has a wealth of experience in the fields of VAT and indirect taxes, while the 'very professional' Luis Castilo focuses on income and property taxes.

Practice head(s):

Catarina Belim; Luís Castilho


‘Always available, responsive, creative and very client-oriented in their approach to matters. Luís Castilho stands out.’

‘Belim Castilho has a dream team: Catarina Belim in indirect taxes and Luís Castilho in direct taxes. The team responds promptly, answers the phone and is always up to date with market news.’

‘Catarina Belim is proactive and enterprising. Luís Castilho is super efficient and has very strong analytical skills.’

‘Luis Castilho is very professional, and efficient.’

‘Personalised and close monitoring. Clear perception of the problems, great commercial sensitivity.Clear, concise, fast and differentiated output. Innovative in the way they present the legal solution, in an unproblematic, structured, extremely user-friendly way, focusing on the solution.’

‘Luis Castilho – fast, concise, proposes intelligent and tailor-made solutions. Sharp commercial sensitivity. Strong mental framework, insightful, quickly understands needs and proposes out-of-the-box solutions.’

CCSL Advogados

Covering both contentious and non-contentious tax, accounting and social security matters, CCSL Advogados provides legal support to several private banking institutions, family offices, and high-net-worth individuals. The 'extremely responsive' team is prepared to act for clients in tax litigation proceedings at the administrative, judicial and arbitration levels, and possesses a strong international tax component, showcasing particular experience in private client mandates linked to Angola. Founding partner José Calejo Guerra often acts as arbitrator in CAAD, and also advises on transactions, direct taxes and international taxation. Recent joiner André Reis de Pinho, who was formerly at Legalsquare, specialises in private client work related to tax, estate planning and immigration issues.

Practice head(s):

José Calejo Guerra

Other key lawyers:

André Reis de Pinho


‘CCSL ADVOGADOS is the law firm that best serves us in terms of quality, efficiency and price in Portugal. They are extremely responsible, attentive, technical and pro-business. We are very satisfied with the work carried out by the team.’

‘José Calejo Guerra and Mafalda Almeida Carvalho are our main points of contact. Both are extremely technical, proactive and pro-business. José Guerra is undoubtedly among the best tax specialists in Portugal, especially with regard to international taxation and succession/tax planning.’

‘The understanding of a complex tax framework and its combination with the peculiarities of a specific business is a characteristic that the CCSL team combines in a very positive way. Additionally, the availability of all team members is essential for the correct mitigation of all risks.’

‘José Calejo Guerra and Mafalda Almeida Carvalho are excellent.’

Gama Glória

Boutique Gama Glóriabrings together a team of highly qualified professionals‘ focused on tax law, regulations and public policy, which attracts instructions from clients operating in disruptive sectors. The practice provides day-to-day tax support, and is also well positioned to assess the tax implications of new products and business transactions. Founding partner João Taborda Gama marries expertise in tax and public law matters; he advises multinationals, non-profit organisations and public entities in all aspects of tax law and tax policy, and often acts as arbitrator in CAAD proceedings. Senior associate Bárbara Schürmann - ‘a reliable and competent professional‘- specialises in tax matters in the corporate, banking, investment funds and financial services segments.

Practice head(s):

João Taborda da Gama

Other key lawyers:

Bárbara Schürmann; Rita Carvalho Nunes


‘GG brings together a team of highly qualified professionals with an unrivaled experience and profile. The ability to anticipate market trends and support in developing areas of law is remarkable.’

‘João Taborda da Gama is among the most qualified lawyers in the market. Bárbara Schurman is a reliable and competent professional.’

‘In addition to a know-how of excellence in Tax Law, it has an available, attentive, diligent team with the ability to resolve and respond efficiently and quickly.’

Key clients

Catholic University of Portugal



Porto Municipality



Siderurgia Nacional – Megasa



Julião Sarmento – Estate

Luz Saúde


Carbocode S.A.

Work highlights

  • Advised Kitch on the sale of their Portuguese subsidiary to Glovo.
  • Assisted Netflix with a series of questions on a new tax on streaming subscriptions, adopted in Portugal following the implementation of the revision of the EU Audiovisual Media Services Directive (AVMS).
  • Routinely advise Luz Saúde on a series of tax questions related to their operations in Portugal.


MACEDO VITORINO‘s tax department offers assistance to a diverse domestic and international client roster across a breadth of industries. Under the leadership of André Vasques Dias, the practice is particularly active in handling the tax aspects of financing and real estate transactions. High-net-worth individuals also turn to the team for assistance with their relocations and investments in Portugal.

Practice head(s):

André Vasques Dias

Key clients

Nordic Solar Management

Solaria Energía y Medio Ambiente, SA

Frequent Summer Group


Work highlights

  • Advised Nordic Solar and its Portuguese subsidiary Goldalqueva, S.A. in connection with the construction and financing of a 48.5 MWp solar park in Portugal.
  • Assisting Solaria Energía y Medio Ambiente in the development and implementation of 50MWh PV solar projects in Portugal.
  • Advised Génese Natural, a joint venture company owned by a group of Portuguese and Spanish developers, in connection with a corporate reorganisation, including transfer of takes and merger.

pbbr - Sociedade de Advogados RL

Singled out for its experience in the real estate sector, pbbr - Sociedade de Advogados RL undertakes a range of work in the field of tax law, including non-contentious and contentious matters. The 'robust tax law department' provides international tax support to multinational groups with operations in Portugal, and handles the tax planning of asset and share deals. Private client matters involving the non-habitual tax residence regime also feature on the team's portfolio. Practice head Mário Silva Costa is recommended for VAT and indirect tax issues; he is often engaged in the tax structuring of investments and business reorganisations.

Practice head(s):

Mário Silva Costa

Other key lawyers:

Sandra Lobo Nunes


‘It is a fully consolidated law firm in the Portuguese law market. It has an excellent dimension, which allows it to provide a close service to the client, without losing competences in the most diverse legal areas. They have a robust tax law department, which is why we selected them.’

‘The lawyer we contact most directly is Mário Costa. At a professional level, he is possibly the most competent professional in terms of VAT and indirect taxes, having the ability to – quickly and apparently intuitively – solve complex problems in terms of indirect taxation. His encyclopedic knowledge of the jurisprudence of the Court of Justice of the European Union gives us confidence that his technical position is solid and resilient. On a personal level, he is a very pleasant person with great sensitivity to the problems that concern us, even when this is not expressly stated.’

Key clients

Signal Capital Partners

Bouygues Immobillier




MDSR Investments

Stone Capital

Groupe Terrésens

RE Capital (former Geneva Management Group)


Serris Reim

Raposo Bernardo

Carlos Santiago leads Raposo Bernardo‘s tax practice, which is noted for its ‘wide ranging know-how of tax law‘, including transactional tax and litigation. The team is adept at representing clients from the worlds of banking, energy, life sciences, aviation, infrastructure and distribution in proceedings before the tax authorities and judicial courts. Santiago – a ‘great specialist in tax law‘ -also possesses experience in the tax structuring of M&A transactions, corporate reorganisations and financing deals.

Practice head(s):

Carlos Santiago


‘There are many factors that make me choose the Raposo Bernardo & Associados team for all of our tax matters. I emphasise their wide ranging know-how of tax law, mastery of all tax law aspects and tax litigation. Analyses are very rigorous, detailed and thoughtful, and everything is presented in a clear way. They are punctual and strictly respect deadlines, with maximum discipline and organisation.’

‘Carlos Santiago has great knowledge of tax law, knowing the ins and outs of this very complicated area. He is very understanding of clients’ needs.’

‘At Raposo Bernardo we find a “first class” service. The tax law department is well structured, and provides us with a service that is solid. They are very proactive, have great technical support and provide us with constant monitoring and on-time responses.’

‘The team as a whole is magnificent. I would highlight Carlos Santiago, as he is a world-class lawyer. He has shown excellent levels of commitment, responsibility and knowledge in the work he does for our company.’

‘The team’s capabilities are many, with emphasis on complete and in-depth knowledge of all Portuguese and international taxation. Ability to respond in a timely manner, in a simple and clear way.’

‘The entire Tax team deserves my consideration for being excellent. They are highly professional lawyers. Carlos Santiago is a great specialist in tax law, who is always fully available to listen to us, understand our reality and point us to the best solutions. He is totally dedicated to our affairs.’

Work highlights

  • Advising a client on the financing of a turnkey project for the design, construction and assembly of a factory.
  • Advising a client on the structuring of tax equity investments using the sale-leaseback mechanism.
  • Advising a client on cross-border tax implications of its credit cards settlement in foreign countries during an international operation assessing the differences between territorial and worldwide taxation.