Belim

Tax with a special focus on Private Wealth, Relocation, Real Estate Taxation, Succession and Estate Planning

Associate Partner | Private Wealth, Relocation, Real Estate Taxation, Succession and Estate Planning

Inês Moreira dos Santos joined BELIM as Associate Partner in January 2026.

She began her career at leading international and Portuguese law firms, including Garrigues Portugal (2007–2010) and Vieira de Almeida & Associados (VdA) (2010–2012 and 2015–2022), where she worked on complex domestic and cross-border tax structuring, corporate reorganisations, financial transactions and tax litigation. During her time at VdA, she was involved in international tax planning projects covering European and Portuguese-speaking African jurisdictions, as well as financial and capital markets transactions, including the structuring of debt instruments and the tax analysis of banking and financial products. She also developed a strong private client practice, advising high-net-worth individuals and families on personal income taxation, relocation structures and succession planning.

Inês later served as Tax Counsel at Millennium BCP (2022–2025), one of Portugal’s largest banking groups, where she assisted with tax audits and inspections, prepared high-level tax opinions and advised on the tax structuring of banking, financing and investment operations, including real estate financing and investment fund structures.

Following her in-house experience, she joined Antas da Cunha, ECIJA & Associados, where she further consolidated her expertise in national and international tax planning, financial and real estate taxation, corporate restructurings and private wealth structuring, frequently advising on cross-border investment structures and real estate holding vehicles.

Inês is included on the list of eligible tax arbitrators of CAAD – Centro de Arbitragem Administrativa.

Her work has also been recognised through regular contributions to international comparative legal publications and her involvement in complex and high-value private client, financial and real estate tax matters, both domestic and cross-border.

Portguese, English and Spanish

Portuguese Bar Association (admitted in 2010).

Law Degree (Catholic University of Portugal Law School, 2007).

Executive Master in Tax Management (ISCTE Executive Education, 2009).

Master in Accountancy (ISCTE Executive Education, 2010).

Advanced Postgraduate Studies in Tax Law (Faculty of Law of the University of Lisbon, 2013).

Postgraduate Studies in Securities Law (Instituto dos Valores Mobiliários, 2015).

Intensive Course in Customs Law (Catholic University of Portugal Law School, 2016).

Intensive Course in Cryptoassets: Tax, Accounting and Market Regulation (Faculty of Law of the University of Lisbon, 2022).

Postgraduate Studies in Tax Litigation (Faculty of Law of the University of Lisbon, 2023).

Inês enjoys travelling, spending time with her family and cycling. She is also a true foodie and enjoys good concerts — whenever possible, she combines great food with great music and friends.