Fielding a team of ‘highly specialised professionals’, Abreu Advogados is a standout in the tax space, frequently advising on complex matters including green taxation, blockchain, and digital assets. Founding partner Miguel Teixeira de Abreu is a leading authority in international tax affairs. Alexandra Courela co-leads the team, offering expert guidance to domestic and international clients, while Nuno Da Cunha Barnabé is a trusted adviser to high-net-worth individuals, family offices, and asset managers in Portuguese-speaking markets. Mariana Gouveia de Oliveira’s proficiency spans income tax, transfer pricing, and indirect tax. Mariana Gouveia de Oliveira is active in cross-border mandates, a central area of expertise for the firm. Heading the Porto-based tax practice, Maria Dulce Soares is highly experienced in both transactional and contentious matters, while Susana Duarte is particularly noted for her corporate income tax expertise.
Tax in Portugal
Abreu Advogados
Praxisleiter:
Alexandra Courela; Nuno Da Cunha Barnabé
Weitere Kernanwälte:
Miguel Teixeira de Abreu, Maria Dulce Soares, Mariana Gouveia de Oliveira, Maria Inês Assis, Susana Duarte, Sara Soares, Joana Maldonado Reis
Referenzen
‘Great technical capacity with good personal relationships.’
‘Nuno Barnabé: Very good technical background and experience, with availability and good relationships.’
‘Nuno and Maria Inês are extraordinary professionals. They are very responsive, technically excellent, commercially brilliant, and provide very clear advice. It is a pleasure to work with them.’
Kernmandanten
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
TotalEnergies
Highlight-Mandate
- Advising Copenhagen Offshore Partners on the structuring and financing of a major Offshore Wind-farm project (6 GW) to be implemented in Portugal.
- Advised Faurécia on a judgement by the Court of Justice of the European Union.
- Advising Oracle on all tax matters related to the reorganisation of its business in Portugal following the acquisition of Cerner multinational provider of health information technology (HIT) platforms and services.
Cuatrecasas
Fielding a team of ‘magnificent professionals with great dedication’, Cuatrecasas‘ tax practice counts market-leading corporates, banks, and financial institutions among its key roster of clients. The team is well equipped to handle complex transactional mandates and contentious tax issues at the judicial and administrative levels. Leading the practice is Serena Cabrita Neto, who is highly regarded for her focus on tax litigation and international tax mandates. Pedro Vidal Matos, an expert in tax audits and litigation, stands out for his extensive experience representing clients in both domestic and international courts. Gonçalo Bastos Lopes is another key figure, offering notable expertise in the tax aspects of M&A, corporate restructuring, financings, and capital markets deals. Ana Helena Farinha brings her extensive knowledge of corporate income tax to the team. José Maria Cabral Sacadura joined from TELLES in July 2024. Susana Estêvão Gonçalves is no longer at the firm.
Praxisleiter:
Serena Cabrita Neto
Weitere Kernanwälte:
Pedro Vidal Matos, Gonçalo Bastos Lopes, Ana Helena Farinha, José Maria Cabral Sacadura
Referenzen
‘Magnificent professionals with great dedication and very attentive to the needs of the client, which they more than cover.’
‘Total willingness and technical capacity.’
‘Ethical commitment; client focus; knowledge from all angles of tax law.’
Kernmandanten
DHL / Hillebrand Group
AIG Europe Limited
Bankinter Logistica and Montepino Logistica
FCA Capital IFIC / FCA Bank
Merrill Lynch International and Bofa Securities Europe
Adam Foods Group’s Portuguese Subsidiary
Unavets Healthcare
Robinson Club’s Portuguese Subsidiary
Capgemini Portugal
Grupo Osborne
Banca March
Bondalti
Highlight-Mandate
- Advised Bondalti on the public takeover bid through its Barcelona-based company Bondalti Iberica, for100% of the shares of the Spanish company Ercros.
- Advised Banca March on acquiring, together with infrastructure fund manager Serena Industrial Partners, 40% of Lineas-Concessões de Transportes from Novo Banco.
- Advised Swedish Match on a tobacco excise dispute challenging 2007 to 2010 tax assessments under a Portuguese Excise Duty Code presumption of tobacco release into consumption based on the misuse or misplacement of tobacco seals.
Garrigues Portugal
Praised as ‘unmatched in the Portuguese market’, the tax group at Garrigues Portugal is routinely sought after by clients in the banking, real estate, technology, and insurance sectors. The team is recognised for its adept handling of market-defining M&A transactions and complex tax disputes, regularly representing clients before administrative, judicial, and arbitral courts. At the helm of the practice is a trio of experts: Pedro Miguel Braz, who boasts a strong track record in proceedings before the European Court of Justice; Fernando Castro Silva, who specialises in corporate tax and transfer pricing; and Miguel Cortez Pimentel, who focuses on international tax and M&A matters. Key support is offered by José Diogo Mégre Pires, who is noted for his involvement in structuring high-profile transactions and projects across Portugal. António Pedro Braga joined from Morais Leitão, Galvão Teles, Soares da Silva & Associados in October 2024.
Praxisleiter:
Pedro Miguel Braz; Miguel Cortez Pimentel; Isabel Vieira dos Reis
Weitere Kernanwälte:
José Diogo Mégre Pires, Ana Isabel Batista, Mariana Martins Silva, António Pedro Braga
Referenzen
‘Assertive and technically secure response to all questions raised. Advice marked by permanent communication and constant availability to clarify all questions raised with advice on the best legal alternatives available.’
‘Miguel Pimentel – high technical knowledge and prompt response.’
‘The Garrigues team stands out on the national scene in matters relating to tax litigation, where it has a reputation, size and experience that is, in my opinion, unmatched in the Portuguese market.’
Kernmandanten
BNP Paribas
Fidelidade
Banco Santander Totta
Clearstream
Globalvia
Brisa
Highlight-Mandate
- Advised and sponsored BNP PARIBAS SECURITIES SERVICES – S.C.A in a tax litigation concerning the right to deduct VAT by the Portuguese branch of BNP PARIBAS SECURITIES SERVICES – S.C.A.
- Advised Climate Asset Management on the acquisition of the agriculture subsidiaries of BAIN in a €78m deal.
- Advised Bupa-Sanitas on the reassessment of significant VAT contingencies within the scope of the potential acquisition of a Portuguese group of companies (Future Healthcare Group) by €50m.
Linklaters
Praised for its ability to ‘communicate in clear, concrete language for client’, the tax group at Linklaters capitalises on the firm’s robust corporate team and extensive global network to assist with market-defining transactions and complex cross-border matters. Particularly skilled in transactional tax work, the team also offers standout expertise in regulatory and contentious tax issues. Rui Camacho Palma leads the practice, bringing exceptional knowledge of international tax planning and the structuring of transformative public and private M&A deals. Inês Pisco Bento adds strength in tax litigation, including arbitration and judicial proceedings.
Praxisleiter:
Rui Camacho Palma
Weitere Kernanwälte:
Inês Pisco Bento
Referenzen
‘Reactivity, knowledge of the sector, pragmatism in solutions.’
‘Linklater’s professionals demonstrate a high level of mastery of topics, with the ability to communicate in clear, concrete language for clients.’
‘The most valued qualities are friendliness, clarity, collaborative spirit and mastery of topics.’
Kernmandanten
Real I.S. AG
Hyperion
Stoneshield Investment Fund SC
BNP Paribas Personal Finance
NOWO – Communications, S.A. and |Onitelecom – Infocomunicações, S.A.
ECS – Sociedade Gestora de Fundos de Capital de Risco, S.A.
Sonae Sierra
Modelo Continente Hipermercados, S.A. (MCH)
Banco Comercial Português
Highlight-Mandate
- Advised Real I.S., in regard to the Portuguese and EU law tax implications of the acquisition of the entire share capital of the company that currently owns K-Tower.
- Provided tax structuring advice to Hyperion in the context of its first equity raise from third party investors.
- Recurring tax litigation support to clients spanning various industry sectors, namely in respect of cross-border tax litigation.
Morais Leitão, Galvão Teles, Soares da Silva & Associados
Well-regarded for its ‘excellent technical quality’, Morais Leitão, Galvão Teles, Soares da Silva & Associados is a popular choice for private equity firms, major banks, private clients, and listed Portuguese companies, seeking assistance with the full spectrum of transactional, advisory, and litigation tax matters. The team leverages expertise across sectors including telecoms, energy, agribusiness, and real estate, making it well-equipped to tackle complex cross-border transactions. Operating from its offices in Lisbon, Porto, and Madeira, the practice is led by Bruno Santiago, who offers deep expertise in the tax regimes of Angola and Mozambique. Francisco de Sousa da Câmara is a key contact for corporate taxation and restructuring advice to national and multinational corporations. Former co-head António Pedro Braga is no longer at the firm.
Praxisleiter:
Bruno Santiago
Weitere Kernanwälte:
Francisco de Sousa da Câmara, Isabel Santos Fidalgo, Ricardo Seabra Moura, Maria Gouveia, Raquel Maurício
Referenzen
‘I have been working with the tax team at Morais Leitão, Galvão Teles, Soares da Silva & Associados for the last 12 years and I consider them especially good at litigation.’
‘The team is noted for its technical knowledge, professionalism in monitoring and availability to the client, search for solutions that take into account your business context and impeccable treatment.’
‘I would especially recommend Bruno Santiago and Raquel Maurício. In Bruno’s case, he recognises value and encourages the autonomy of those he works with – his human and leadership qualities are palpable. Bruno is always available to the client.’
Highlight-Mandate
Uría Menéndez
Highlighted for its ‘extensive experience and excellent interaction with clients’, the team at Uría Menéndez is renowned for handling complex, cross-border M&A, private equity, and capital markets transactions. The team also demonstrates strong capabilities in tax litigation and wealth management. Leading the practice is Filipe Romão, noted for his expertise in tax issues related to corporate acquisitions, mergers, IPOs, and joint ventures. Elsewhere in the team, Marta Pontes is highly regarded for her work on real estate transactions and project finance, while António Castro Caldas is an expert in transactional tax and wealth structuring.
Praxisleiter:
Filipe Romão
Weitere Kernanwälte:
Marta Pontes, António Castro Caldas, Catarina Fernandes
Referenzen
‘Deep technical knowledge and intelligence in designing solutions.’
‘The company stands out for being a full-service firm and for its high quality in several areas of law, particularly tax matters, being one of the leaders in the provision of legal services in this area in Portugal.’
‘I highlight the deep technical knowledge, extensive experience and excellent interaction with clients and counterparties.’
Kernmandanten
Arrow
AZORA EUROPEAN HOTEL & LODGING FCR, S.L.
Bankinter Consumer Finance, E.F.C., S.A.
MCH Private Equity Investments S.G.E.I.C., S.A.
Conforama Holding (Íbex Group)
Stoneshield Capital
Icon Infrastructure
KKR
Artá
Tikehau
Bondstone
Eagle
Tristan
Davidson Kempner
Klépierre
Hudson Advisors
Lone Star
Slate Asset Management
Explorer
Goldman Sachs International
Highlight-Mandate
VdA
Housing an ‘extremely professional, diligent and knowledgeable’ tax team, VdA stands out for its ability to advise on the entire spectrum of tax-related matters, ranging from high-stakes transactions to day-to-day compliance. Particularly active in the energy, real estate, infrastructure, life sciences, IT, and financial sectors, the group regularly supports banks, insurers, funds, and fintech companies with complex mandates. Leading the practice is Francisco Cabral Matos, who brings expertise in corporate restructuring, banking and finance, and tax litigation. Tiago Marreiros Moreira is proficient in international and local tax matters, with a distinct focus on Portuguese-speaking jurisdictions. Miguel Reis and Joaquim Pedro Lampreia are highly regarded for their tax litigation acumen, and adept at managing a comprehensive range of disputes. Other notable individuals include João Velez de Lima, a trusted adviser to international and domestic clients across the energy, industrial, real estate, and telecoms sectors, and counsel Conceição Gamito, a name to note for VAT matters.
Praxisleiter:
Francisco Cabral Matos
Weitere Kernanwälte:
Tiago Marreiros Moreira, Miguel Reis, Joaquim Pedro Lampreia, João Velez de Lima, Conceição Gamito, Miguel González Amado, Salomé Corte-Real
Referenzen
‘Miguel Reis and his team provide usually quick responses, get deeply involved in the issues, and have a specific knowledge of our business, which is relevant to anticipating the client’s needs practically. They are experts in M&A transactions and cross-border issues, which makes them offer differentiated advice.’
‘Miguel C. Reis is a quick thinker, a good communicator and able to explain complicated matters.’
‘I would like to highlight the excellent level of service provided by VdA’s tax team, which is embodied in a high level of technical knowledge and a unique proactivity in the search for personalised and effective solutions for its client.’
Kernmandanten
Airbus Portugal
Alexandra Pastor and David Halliday | Tage Studios
ANPM (East Timor National Petroleum and Minerals Authority)
Auchan Retail II (former DIA Supermercados Portugal)
Brisa
Eutelsat, S.A.
Finerge Group (Finerge, S.A. and IGNEO)
Iberdrola Group
José de Mello Group
Igneo Infrastructure Partners
Leadec
TotalEnergies
Galp
Sonae Sierra
Cellnex
Movhera
Vanguard Properties (Group Claude Berda)
Highlight-Mandate
- Advised IGNEO on the sale of a 25% interest in Finerge.
- Advised Tage Studios on the promotion of a tax-friendly environment for movie production in Portugal.
- Leading the advisory rendered to Eutelsat, S.A. in a dispute regarding the application of the Madeira Free Trade Zone regime.
CMS
Well-regarded for its ‘great technical knowledge’ and ability to ‘understand the client’s problem’, CMS‘ tax group possesses the capabilities to assist clients across transactional and contentious mandates, with a notable focus on structuring complex transactions. Regularly involved in cross-border work, the group excels in areas such as transfer pricing and wealth management. Patrick Dewerbe often assists domestic and international clients, particularly in tax matters tied to real estate, energy, and financial transactions. He co-leads the practice with Nuno Figueirôa Santos, a key port of call for private equity funds and ultra-high-net-worth individuals, offering guidance across the complete range of tax-related issues. Mariana Coentro Ribeiro brings extensive expertise in international taxation, cryptocurrencies, and digital tax, making her a key asset in transactional tax and wealth management cases.
Praxisleiter:
Patrick Dewerbe; Nuno Figueirôa Santos
Weitere Kernanwälte:
Mónica Santos Costa, Maria Figueiredo, Mariana Coentro Ribeiro, André Gaspar
Referenzen
‘The team stands out for its commitment and dedication.’
‘I would highlight Patrick Dewerbe for his competence, experience and market knowledge. Nuno Santos is also an extraordinary lawyer, highly dedicated and competent, capable of presenting innovative solutions suited to client needs.’
‘Mariana Coentro was an excellent hire for the team, and has in-depth technical knowledge in the area of taxation.’
Kernmandanten
SPIE Oil & Gas Services
Savills
SWING Biomethane SAS
SWEN Capital Partners
Richemont Group International
Repsol
Silverkeel Capital Partners
United Lisbon Education Hub, S.A
3XP Global
PTB Education II
Muvext, S.A. (Miio)
Technology and Strategy Groupe
SWEN Capital Partners
Aquila Capital Group
GreenVolt
Crest Capital Partners
Davidson Kempner European Partners
Barclays Bank Plc
FundBox
STAG Fund Management
Insula Capital SGOIC
Lightsource BP
Lince Capital
Azule Energy (JV between BP Oil & Gas and ENI)
SIMI – Sociedade Internacional de Montagens Industries, S.A.
Highlight-Mandate
- Advised Repsol Portuguesa, Lda. on the tax aspects regarding the purchase of 72,83% of the share capital of the company Muvext, S.A.
- Advising Richemont Group International on the tax aspects regarding the purchase of 90% of the share capital of company METEORO – SOCIEDADE TÉCNICA METALÚRGICA, S.A..
DLA Piper ABBC
Standing out for its ability to provide ‘tailored legal insights that go beyond baseline advice’, the tax group at DLA Piper ABBC represents a diverse client base, including financial institutions and corporates, across transactional and contentious tax matters. Practice head António Moura Portugal stands out for his expertise in tax litigation, particularly within regulated industries such as tobacco, online gambling, aviation, and energy. The ‘incredible’ Inês Teixeira frequently handles significant tax litigation cases, including proceedings before superior courts, while Ana Carvalho is noted for her expertise in transactional and international tax matters.
Praxisleiter:
António Moura Portugal
Weitere Kernanwälte:
Inês Teixeira; Ana Carvalho
Referenzen
‘They give tailored legal insights that go beyond baseline advice. Proactive communication and responsiveness.’
‘They are able to align legal strategy with clients’ business objectives, as well as being adaptive to changes in both legal and client’s industry landscapes.’
‘The team seeks the best optimisation of services for their clients. The capacity for interaction between multidisciplinary teams is excellent and makes a positive difference in the legal context of service provision.’
Kernmandanten
JTI – Japan Tobacco International
Lufthansa
easyJet
Canada Pension Plan
Kuwait Investment Authority
Edyn Group
Outsystems
Netjets
Swissport
Geberit
Keensight Capital
Highlight-Mandate
- Advised Keensight Capital and Vision-Box Holding on the sale of 100% of Vision-Box’s share capital to Amadeus IT Group.
- Successfully advised Finerge on the judicial challenge of the evaluations and the real estate tax that is being imposed by the Portuguese Tax Authorities to windfarms.
- Representing Netjets in a litigation with the Portuguese Tax Authority regarding the right to request the reimbursement of withholding tax paid in excess on behalf of employees.
PLMJ
Highlighted for its ‘in-depth technical knowledge’ and ‘high ability to solve problems’, PLMJ provides comprehensive advice on a wide range of tax matters, including banking and real estate transactions, M&A, wealth management, estate planning, and tax litigation. The team’s clients include blue-chip companies, international and Portuguese banks, family offices, and high-net-worth individuals, all of whom seek the team’s expertise in complex cross-border transactions. Spearheading the team is Isaque Ramos, recognised for his focus on transaction-related tax matters in both Portugal and Africa. Dinis Tracana is another key figure in the team, with deep experience in cross-border transactional tax matters, while Carolina Campos Dias‘ practice includes complex corporate reorganisations, financing transactions, M&A and real estate investments. The team was significantly strengthened following the incorporation of RRP Advogados in July 2024, including Ricardo Reigada Pereira, who has a wealth of experience in transactional mandates and tax litigation.
Praxisleiter:
Isaque Ramos
Weitere Kernanwälte:
Carolina Campos Dias, Dinis Tracana, Ricardo Reigada Pereira, Leonardo Scolari, Rita Medalho, Teresa Oliveira Braga
Referenzen
‘Team available and quick to respond. In-depth technical knowledge; conveys confidence; high ability to solve problems.’
‘Rita Medalho is very committed and involved with the client and provides simple answers to complex problems.’
‘The PLMJ team stands out from others because its client service standards are high, they are concerned with keeping the client always informed, and the team has a total commitment to resolving the matter in question.’
Kernmandanten
Incus Capital Partners
Davidson Kempner / Pioneer
Green Ventures SGPS (CJR Renewables Group)
H&M
Live Nation Entertainment
Philip Morris International (Portugal)
Promiris
Rega Energy
Ryanair
BTG Pactual
TAP – Transportes Aéreos Portugueses
TK Elevadores Portugal
Highlight-Mandate
- Advising Incus Capital on the analysis of the main tax contingencies identified in PwC’s tax due diligence.
- Advising Oxy Capital on assessing the tax and legal implications, as well as the level of risk, arising from fixed contribution plans, standard retirement plans, fixed benefit plans, agreements between employer and employee concerning bonuses.
- Advised Ephemeral Ethernal (Vhils) on the tax and legal structuring and setting up of an absolutely novel arrangement with the Portuguese bank BPI to launch a digital art platform for the sale of NFTs.
RFF Lawyers
Fielding an ‘extremely competent and knowledgeable’ team, RFF Lawyers is a specialist tax firm with deep expertise in corporate income tax and VAT, advising clients across the energy, banking, finance and IT sectors. The practice is led by founding partner Rogerio Fernandes Ferreira, who assists clients with both contentious and non-contentious tax mandates. Elsewhere in the team, Vânia Codeço is noted for her focus on tax litigation, while Marta Machado de Almeida earns praise for being ‘very competent and available’.
Praxisleiter:
Rogério Fernandes Ferreira
Weitere Kernanwälte:
Marta Machado de Almeida; Vânia Codeço; Duarte Ornelas Monteiro; Álvaro Silveira de Meneses
Referenzen
‘In the tax area, our main adviser is the law firm Rogério Fernandes Ferreira Sociedade de Direito. I believe that they provide high-quality advice and because they are true experts, they generate great trust and security while maintaining great proximity to the organisation.’
‘They specialise in tax issues and demonstrate absolute mastery and, therefore, great confidence.’
‘The team differentiates itself by the rigour with which it organises all the communication of the processes in progress and the speed with which it manages all the communication of the processes in progress, without neglecting the in-depth knowledge of the relevant aspects.’
Highlight-Mandate
CCA Law Firm
Highlighted as ‘technically robust’, the tax team at CCA Law Firm excels in the tax structuring of both domestic and cross-border investments and tax litigation proceedings. The group stands out for its knowledge of online gambling tax. The team is led by Tânia De Almeida Ferreira, who focuses on M&A, corporate reorganisations, and financial and real estate taxation. Filipe Gomes da Silva focuses on indirect tax, particularly VAT, while João Pedro Albuquerque is active in both non-contentious and contentious tax mandates, covering corporate income tax, VAT, stamp duty and property taxes.
Praxisleiter:
Tânia de Almeida Ferreira
Weitere Kernanwälte:
Filipe Gomes da Silva, João Pedro Albuquerque
Referenzen
‘I completely trust this team, for the following reasons. They are technically robust and able to clarify quickly or return a response promptly whenever it is necessary to consider some specificity. They are available and worth every penny of the work they do.’
‘We have been working with Tânia Ferreira de Almeida for many years, a person we completely trust, both for her technical knowledge, experience and availability.’
‘What sets Tânia apart from the other lawyers I have worked with is her ability to understand the problem and respond accordingly. She understands the business and is interested in it to better respond to what is requested, making the decision process more efficient and simple.’
Kernmandanten
Redevco
Allianz Partner Group
Havas Group
Arish Capital
Onyria Group
C&A Modas
Servdebt
Aegon
Accor
IMOFID – Fundo De Investimento Imobiliário Aberto
AP Wireless
Iberis Capital
Invillia Group
Tayan Energy
Primosfera
Ibérica Partners
Solstice
Ydata
Fullsix
Bht
Tonic App, S.A.
Mycareforce
Abarca
Feels Like Home
Highlight-Mandate
- Assisted Havas Management, Lda. in the process of acquisition of 51% of the share capital in CV&A EUROPE, LDA.
- Assisting Feel Like Home with investments and restructuring transactions.
- Assisted BHT, Unipessoal, Lda. in an investment round having identified the most efficient investment route.
CS’Associados
Praised for its ability to offer a ‘personalised and efficient service’, CS’Associados specialises in tax structuring for corporate and financial transactions, particularly within the hospitality sector, while also handling tax disputes and advising on state aid matters. Co-head António Rocha Mendes is praised as ‘extremely competent, with in-depth knowledge of tax law’. Fellow co-head João Batista Pereira is noted for his specialism in complex tax litigation cases.
Praxisleiter:
António Rocha Mendes; João Batista Pereira
Weitere Kernanwälte:
Martim Teixeira; Mónica Barroso de Almeida
Referenzen
‘We have worked with António Rocha Mendes’ team for many years in the area of tax law and we recommend this team. Antônio is a renowned tax professional and has known how to gather and form a competent, client-oriented team around him.’
‘António Rocha Mendes is naturally the reference, but we are very satisfied with the other lawyers we work with, namely João Batista Pereira.’
‘The team at CS Associados has been and continues to be a pleasure to work with. From the start, they designed solutions which were tailored to our specific needs and thinking ahead for a long-term advantageous solution. They also provide a much-needed interface between us foreigners used to different tax cultures to the Portuguese intricacies and cultural differences. It has been a complete service from design to implementation and conclusion.’
Highlight-Mandate
Durham Agrellos
The team at Durham Agrellos is a go-to for a diverse range of clients, from corporate giants to high-net-worth individuals and family businesses. With a flair for tax structuring, litigation, and private wealth matters, the team stands out for its expertise in international tax planning, transfer pricing, and tax disputes. Miguel Durham Agrellos, who splits his time between Porto and Lisbon, concentrates his practice on wealth management, international tax and inheritance planning. He oversees the practice alongside Paulo da Rocha Pichel, who focuses on tax litigation and family governance planning.
Praxisleiter:
Miguel Durham Agrellos; Paulo da Rocha Pichel
Weitere Kernanwälte:
Ricardo Pereira Amaro, Beatriz Garcês Ferreira
Kernmandanten
Unilabs Group
Aquitex
BTG Pactual Bank
Vitropor
Labmed
Folhadela Rebelo, Lda
Atrium Investimentos
RAR
Gema Group
RED Group
Fibrion Health Solutions
Highlight-Mandate
- Advised UNILABS on an administrative procedure to reclaim tax paid in the context of a €300m financial operation.
- Advised a client in the energy sector with a complete business restructuring, with complex share-for-share transactions under tax neutrality regimes, definition of transfer pricing strategies and the tax framework applicable to earn-out clauses.
- Advised an UHNW investor on the transfer of an IT business to Portugal and on the access to the new special tax regime for UHNW.
Espanha e Associados
Well-regarded for its ability to provide ‘creative and practical solutions’, the tax group at Espanha e Associados handles a wide array of tax matters, with a particular strength in the financial services, IT, and insurance sectors. Spearheading the team is Elsa Rodrigues, who specialises in transactional tax, focusing specifically on corporate and international taxation. Ricardo Peão is noted for his expertise in tax litigation.
Praxisleiter:
Elsa Rodrigues
Weitere Kernanwälte:
Ricardo Peão
Referenzen
‘Speed, availability, clarity and solidity of responses. The person we are most in contact with is Elsa Rodrigues.’
‘Espanha & Associados has extensive experience in the area of tax law, both in matters linked to individuals and in matters linked to legal entities, and specifically addresses taxation issues in the financial sector (banks and insurance), which are very relevant.’
‘They offer creative and practical solutions, focusing on resolving the issues raised by their clients, always from a partnership perspective rather than establishing a one-off relationship.’
Kernmandanten
PHC – Software SA
IBET – Instituto de Biologia Experimental e Tecnológica
Cardif Services, AEIE
Cardif Support, Unipessoal LDA
Cardif Lux Vie
Lombard International Assurances, SA
roadsurfer GMBH – Sucursal em Portugal
The OneLife Company, SA
Portugália Group
Fitness Hut, SA
Bâloise Vie Luxembourg, SA
Nata da Nata, LDA
Winsig – Soluções de Gestão, SA
Lovys SAS France
GDA – Cooperativa de Gestão dos Direitos dos Artístas Intérpretes ou Executantes Crl
Coimbralimentar – Armazenista de Produtos Alimentares, Higiene e Limpeza, SA
The Native Foods Co, LDA
Arval Service Lease – Aluguer e Gestão Automóvel, SA
ABANCA Servicios Financieros EFC, SA – Sucursal em Portugal
Allianz Life Luxembourg, SA
Tecnoplano – Tecnologia e Planeamento, SA
Hiecotech Group
SITH – 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
MGEN Portugal, SA
Santander Totta Seguros – Companhia de Seguros de Vida, SA
PHF – Produtos Farmacêuticos, LDA
Highlight-Mandate
Eversheds Sutherland
Described as a ‘top-level firm’, Eversheds Sutherland provides comprehensive support on advisory, transactional, and contentious matters, with particular strength in the real estate sector. The practice is led by Diogo Bernardo Monteiro, who brings extensive experience in corporate restructuring, foreign investments and cross-border deals. Bruno Arez Martins adds depth with his specialisation in tax litigation.
Praxisleiter:
Diogo Bernardo Monteiro
Weitere Kernanwälte:
Bruno Arez Martins; Guilherme Maria Muralha
Referenzen
‘A top-level firm, both in terms of service quality and customer service, always willing to be flexible and invest in the client to build a long-term relationship. In the Portuguese market, they have been our only advisers.’
‘Diogo Bernardo Monteiro is a brilliant lawyer, his technical level is excellent, and his speed in understanding the different businesses and proposing different options/schemes is great. One of the best tax lawyers I have ever met.’
‘The tax department has been an important partner for the support, empathy for the client and support it can provide. The relationship positions the firm more as a partner than a typical client-supplier relationship.’
Kernmandanten
Medinfar Group
Etu Energias, S.A. (ex-Somoil)
Exide Group
CGI
Senvion
MSC – Mediterranean Shipping Company
Borges International
Iveco
TNT / Fedex
Patreon
MAN Truck & Bus
Kuiper Group
Ership
Amplifon/Minisom
Ceva Logistics
Culligan
Decathlon
Hewlett-Packard
Las Vegas Sands
Penguin Random House
Route One Investment Company
Bureau Veritas
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- Advising the senior lenders (BBVA, CIBC, NatWest, Rabobank, Banco Sabadell, Santander) on all Portuguese legal and tax matters.
- Advising Enermarão on the tax aspects of the sale of Alto Marão.
- Advising several clients on their reorganisation, including tax structuring of the reorganisation and subsequent implementation.
PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados SP RL
The ‘very dynamic’ team at PRA-Raposo, Sá Miranda & Associados, Sociedade de Advogados RL is well-versed in both contentious and non-contentious tax matters, advising a diverse roster of clients. The group offers significant expertise in judicial and administrative claims, as well as the tax aspects of corporate and real estate transactions. At the helm sits Porto-based Nuno Oliveira Santos, who brings comprehensive knowledge across the full spectrum of tax-related mandates. Inês Santos offers valuable insights on transactional and contentious tax matters.
Praxisleiter:
Nuno Oliveira Santos
Weitere Kernanwälte:
Inês Santos, André Saragoça Maia, André Gomes
Referenzen
‘Always available to help and provide clarifications.’
‘The team is always available, very dynamic and highly knowledgeable.’
‘Undoubtedly, the technical competence to advise on the matters I have in hand is combined with the availability and flexibility to come together and find the best legal solutions.’
Kernmandanten
Lambda & omega, lda
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Ricardo da Palma Borges & Associados
Lauded for its ‘deep technical knowledge, extensive experience and excellent interaction with clients’, the tax group at Ricardo da Palma Borges & Associados stands out for its proficiency in tax litigation and corporate transaction structuring. Founding partner Ricardo Da Palma Borges is regularly sought by banks, real estate companies, and family businesses for a wide range of tax matters. He is supported by Ana Isabel Correia, who is noted for her focus on tax litigation, and Ana Rita Pereira, who specialises in real estate tax planning.
Praxisleiter:
Ricardo da Palma Borges; Ana Isabel Correia; Ana Rita Pereira
Referenzen
‘The firm differentiates itself by its high specialisation in tax and private clients matters and by the seniority of its team, which makes it a leader in the provision of legal services in this area in Portugal.’
‘I highlight the deep technical knowledge, extensive experience and excellent interaction with clients and counterparties.’
‘Ricardo da Palma Borges is clearly one of the most respected and leading tax lawyers in Portugal.’
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Sérvulo & Associados
Drawing considerable praise from clients, who turn to the team for its ‘enormous work capacity and exceptional professionalism’, Sérvulo & Associados is frequently engaged by companies seeking assistance on both contentious and non-contentious tax matters at the domestic, EU, and international levels. The team is adept at handling the tax aspects of high-stakes M&A, financings, and corporate restructurings, as well as representing clients in complex judicial and administrative proceedings. Co-heading the practice is Ana Moutinho Nascimento, who specialises in tax litigation and inspections, while fellow co-head Teresa Pala Schwalbach focuses on transactional tax and wealth management. Patrícia Guerra Carvalhal excels in tax litigation. Diogo Feio is no longer at the firm.
Praxisleiter:
Ana Moutinho Nascimento; Teresa Pala Schwalbach
Weitere Kernanwälte:
Patrícia Guerra Carvalhal, Lénia Carolina Sousa
Referenzen
‘This firm has lawyers with a lot of experience and excellent knowledge in the area of Tax Law who are always available to their clients.’
‘Ana Moutinho is very competent, studious and knowledgeable about legislation in the tax area. Very dedicated to the client.’
‘Sérvulo & Associados is an office of excellence in personal and professional terms. The tax team demonstrates enormous work capacity and exceptional professionalism.’
Kernmandanten
BES – BANCO ESPÍRITO SANTO, S.A. (Em Liquidação)
Several private clients
Sports’ Law clients
TML – Transportes Metropolitanos de Lisboa, EMT, S.A.
Kendall Group
Royal Óbidos Group
Portuguese Government / Government of the Madeira Autonomous Region
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- Represented BES – BANCO ESPÍRITO SANTO, S.A. in various tax matters related to the resolution measures applied by the Bank of Portugal.
- Performing the tax due diligence to Resicorreia – Gestão e Serviços de Ambiente, Lda. covering the full period of the statute of limitation (4 years) for all taxes of the Portuguese legal system.
- Advised KKR INVESTIMENTOS on various aspects concerning the fulfilment of commitments related to the delivery and completion of buildings included in the share deal of the company KKR IMO S.A.
SRS Legal
With a strong presence across the banking, real estate, energy, and consumer goods sectors, SRS Legal‘s tax team serves as a trusted partner to both domestic and international clients. Leading the team is Mafalda Alves, who brings expertise in navigating the tax aspects of domestic and cross-border transactions, complemented by her robust capabilities in tax litigation. Both Francisco Castro Guedes and Catarina Gomes Correia stand out for their expertise in complex tax disputes.
Praxisleiter:
Mafalda Alves
Weitere Kernanwälte:
Francisco Castro Guedes, Catarina Gomes Correia, Soraia João Silva
Kernmandanten
Carregosa–Sociedade Gestora de Organismos de Investimento Coletivo, S.A.
Ayweb, Ltd.
APA Switzerland AG
Banco Carregosa
Banco do Brasil
M7 Real Estate
OGMA
Novo Banco
ECS Capital
Core Capital
Galp Energia
Hotusa Hoteles
Mylan
Beka Finance
Danone Group
Metlife Europe
Sumol + Compal Marcas
Respol – Resinas
Blackrock F. I. UK
Westwood – Investimentos Imobiliários e Turísticos
Binary Subject
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TELLES
TELLES showcases notable expertise in navigating the tax complexities of corporate restructurings, M&A, private equity transactions, and debt workouts. Under the leadership of Miguel Torres, renowned for his proficiency in tax litigation and advisory, the team attracts a diverse client base of domestic and international entities, including major banking and financial institutions. João Luís Araújo specialises in private client and wealth management work, while André Gonçalves and Abílio Rodrigues focus on non-contentious tax issues, offering support to clients operating in the private equity, real estate, and infrastructure sectors. Both João Magalhães Ramalho and José Maria Cabral Sacadura left the firm in 2024.
Praxisleiter:
Miguel Torres
Weitere Kernanwälte:
João Luís Araújo, André Gonçalves, Abílio Rodrigues, Maria José Aires Pereira
Kernmandanten
Vallis Capital Partners
Nors
Lionesa
Ryanair
Sonae
Insparya
Grupo Nelson Quintas
Armilar
Natixis
CERBERUS
Explorer
NXT
Anchorage Capital
LOGOPLASTE
CASAFARI
Livraria Lello
Fuste
Estoril Sol – SGPS
Web Summit Portugal
Vigent Group
Garcia Garcia
Fepsa | Cortadoria
Saviotti Group
Pluris Investments, S.A.
NewCoffee
Telhabel Group
INTER-RISCO GROUP
BBL INVEST, S.A.
ORPEA GROUP
Época Home Palace & Hotel Concept Group
Inter-Risco, Sociedade de Capital de Risco
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- Assisted Lionesa Group with the respective corporate reorganisation and conversion of the company into a Collective Investment Vehicle.
- Assisted ENDIPREV with the respective corporate reorganisation and and sale of the company.
Andersen
Offering expertise across tax due diligence, compliance, and litigation, Andersen remains a go-to for clients hailing from the worlds of construction, logistics, and technology. Practice head Gonçalo Cid regularly handles tax and social security matters, assisting with tax disputes before administrative and tax courts. Tiago Cid is a name to note for restructuring and personal income taxation.
Praxisleiter:
Gonçalo Cid
Weitere Kernanwälte:
Tiago Cid; Catarina Matos
Referenzen
‘Very helpful and knowledgeable.’
‘Excellent quality of the partners, especially Gonçalo Cid.’
Kernmandanten
Closer
NH hotels
Espirito Santo Property
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Antas da Cunha Ecija
Antas da Cunha Ecija’s tax team is frequently instructed by both domestic and multinational clients on corporate restructurings, tax planning, real estate investments, and compliance matters. Joana Cunha d’Almeida brings comprehensive expertise across corporate restructuring, international tax, non-habitual residency, real estate deals, remuneration packages, litigation, and incentive programmes. She leads the team alongside João Magalhães Ramalho, who joined the team from TELLES in February 2024 and stands out for his knowledge of the Brazilian market.
Praxisleiter:
Joana Cunha d’Almeida; João Magalhães Ramalho
Weitere Kernanwälte:
Hugo Pinheiro Ferreira
Referenzen
‘The advice was good, analysing all the tax alternatives for my individual. We are very satisfied with their work.’
‘Joana Cunha d’Almeida did a very good job. She was attentive to the tax needs I requested of them, in addition to being aware of my legal obligations in Portugal.’
Kernmandanten
Mondego Capital Partners
Grupo Joyn
Laje Capital/Clube Vii Holdco., Lda
Tayor Wessing
Mastwest/Solidsentinel
Niu Sistemas
Tui Portugal
Engebras, Lda.
Square View
Impacto Capital Investment Company, Lda.
Teppe
Lockwood Portugal
10 Events
Artsana
Hipay Portugal
Fercopor – Investimentos Imobiliários, S.A.
Oscar Gonzalez Delgado
Bpi
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- Assisted Club VII Holdco, Lda. with the merger of Clube VII and two other companies of the Group.
- Assisted TUI Group with the exercise of a Buy-Out option, with reference to the service provider Cocus Portugal – IT Services.
- Assisted JOYN Group in the context of the implementation of a stock attribution plan and phantom share plan granted in the benefit of a certain group of employees/board members.
Gómez-Acebo & Pombo
Gómez-Acebo & Pombo‘s tax team assists clients across the energy, transport, banking, TMT, and retail sectors on the full spectrum of tax matters, handling both contentious and advisory matters. Spearheading the team is Nuno De Oliveira Garcia, who is recognised for his deep expertise in energy and environmental taxation, regularly tackling regulatory challenges and high-stakes litigation. Ana Paula Basílio plays a vital role in advising on tax issues linked to corporate and M&A activities, while Catarina Rosa regularly assists energy and real estate clients with non-contentious tax structuring and compliance mandates.
Praxisleiter:
Nuno Oliveira Garcia
Weitere Kernanwälte:
Ana Paula Basílio, Catarina Rosa, Maria Rita Nascimento
Kernmandanten
Grape Hospitality
Regenerate Group
Stoneshield Fund
JUNCTION GROWTH INVESTORS FUND
Canadian Solar Netherlands Coöperatief, U.A.
Visma International Holding AS
Bracebridge Fund
EXIM BANK
Anticimex
Eni Group
IVC- Evidensia
SEMAPA – SOCIEDADE DE INVESTIMENTOS E GESTÃO, SGPS, S.A.
AGECOP – Associação para a Gestão da Cópia Privada
REN – Rede Eléctrica Nacional, S.A.
Haitong bank (Previous BES Investiment)
SIBS Pagamentos
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Albuquerque & Almeida
A mix of multinational corporations, domestic businesses, and high-net-worth individuals turn to the tax group at Albuquerque & Almeida for its assistance in transactional tax issues, litigation, and navigating Portugal’s non-habitual tax regime. The practice is jointly steered by Henrique Nogueira Nunes and Paulo De Almeida. Both practitioners are well-versed in tax, commercial, corporate, banking, and securities law matters.
Praxisleiter:
Henrique Nogueira Nunes; Paulo De Almeida
Weitere Kernanwälte:
Catarina Caldeira, Francisco Duarte Almeida
Referenzen
‘Their expertise in taxes and urban planning is excellent.’
Kernmandanten
Cepsa Portuguesa Petroleos
RITMOS&BLUES
Crest Capital Partners
Garcias
Johnson’s Wax De Portugal
Oramix
Trilateral
ABB
Indiecampers
Telmo Duarte
Transportes Paulo Duarte
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- Advised the private equity fund Crest Capital Partners and other sellers on the sale of 100% of the share capital of Grupo GFE.
- Advised the Garcias S.A. group on its restructuring process.
- Providing regular tax advice to Johnson’s Wax, mostly regarding VAT matters.
Belim
Possessing the ability to provide ‘legal services with value for the client’, Belim, a boutique tax firm, is celebrated for its VAT expertise, including audits before customs and tax authorities. The team is under the joint leadership of Catarina Belim, a reference in the market for VAT and indirect tax advice. The firm was recently strengthened by the arrival of associate partner Filipa Gomes Teixeira from Cuatrecasas in January 2025, who brings extensive experience in advising private clients on wealth management and succession planning.
Praxisleiter:
Catarina Belim
Weitere Kernanwälte:
Filipa Gomes Teixeira
Referenzen
‘The firm has expertise in both indirect and direct taxes. The team combines the legal aspect with practice and compliance, which allows it to provide legal services with value for the client.’
‘Catarina Belim stands out for her expertise in VAT and knowledge of tax rules both in terms of law, reporting and compliance. The combination of knowledge translates into a value-added service that avoids unnecessary tax disputes, notably because it allows practical ways to correctly report transactions or change discrepancies.’
‘The team has one of the greatest expertise in indirect and direct taxes, with great complementarity in the areas of compliance and corporate law.’
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Caiado Guerreiro
Rated for its ‘professionalism and a high degree of expertise across various sectors’, Caiado Guerreiro is well positioned to handle a diverse range of tax matters, with notable strengths in VAT, customs, and other indirect taxes. The team is jointly led by Tiago Caiado Guerreiro, who stands out for his focus on international tax matters, and Ana Castro Gonçalves, a reference for tax issues linked to real estate investments.
Praxisleiter:
Tiago Caiado Guerreiro; Ana Castro Gonçalves
Weitere Kernanwälte:
Duarte Moreno Murtinha
Referenzen
‘Analytical rigour and ability to find solutions to complex problems; focus on the client and their priorities; well-prepared team to respond to the most demanding issues.’
‘The team responds swiftly, with professionalism and a high degree of expertise across various sectors.’
‘Very approachable and interested in helping clients.’
Kernmandanten
Autodoc AG
Inbox Agency
Yves Rocher
Grupo MOK
Roc Industrial
Arena Construções Imobiliárias, S.A.
Auto Frase GmbH
Patris Investimentos S.A.
Anadyr Overseas
Venturewise LLC
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Deloitte Legal
Praised for its ‘technical knowledge and precision’, Deloitte Legal provides expert day-to-day tax support to corporate clients and is experienced in cross-border transactions involving Lusophone African countries. The practice is jointly led by Susana Soutelinho, who stands out for her work in tax litigation and arbitration, and Jorge Costa Martins, who regularly assists companies and individuals with mergers and spin-off procedures.
Praxisleiter:
Susana Soutelinho; Jorge Costa Martins
Weitere Kernanwälte:
Tiago Sousa Freitas
Referenzen
‘Strong knowledge of the financial sector, collaboration of multi-disciplinary elements.’
‘Jorge Costa Martins and Susana Soutelinho have a strong command of the topics covered, speed and quality of information transmitted, and high quality in the level of services provided.’
‘Technical knowledge and precision on the part of the team, compliance with deadlines. Updating the client with information regarding case law relevant to ongoing processes.’
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Gama Glória
Highlighted for its ‘very high technical knowledge of tax law’, boutique firm Gama Glória specialises in providing comprehensive day-to-day tax support to a wide range of corporate clients. At the helm sits João Taborda da Gama, who is noted for his extensive expertise in tax structuring and dispute resolution, advising a diverse clientele that includes global corporations, NGOs, and public institutions.
Praxisleiter:
João Taborda da Gama
Weitere Kernanwälte:
Rita Carvalho Nunes
Referenzen
‘The team led by João Gama has very high technical knowledge of tax law.’
Kernmandanten
Catholic University of Portugal
Uber
Iberis Semper – Sociedade de Capital de Risco, S.A.
Anchorage Intermediate Inc
EDP – Energias de Portugal S.A.
CAAD
Brinks Dutch Holdings B.V.
SATA Group (SATA Holding, S.A. and its subsidiaries)
The Gang S.A.
Tilray
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J+Legal
Well-regarded for its ability to provide ‘top-notch legal advice’, the tax team at J+Legal is adept at supporting a diverse range of corporate clients and high-net-worth individuals across various industries, including energy, telecoms, distribution, construction, and transport. Practice head Jaime Carvalho Esteves is recommended for his expertise in the tax considerations of financial transactions, M&A deals, and corporate restructuring processes.
Praxisleiter:
Jaime Carvalho Esteves
Weitere Kernanwälte:
Manuel da Gama Quaresma
Referenzen
‘Ability to communicate and clarify all technical issues raised, as well as provide advice on various solutions/paths to the issues in question. Problem-solving, communication and collaboration.’
‘Recommend Jaime Esteves and Manuel Gama Quaresma, highlighting the high technical knowledge, proactivity, availability and many years of consultancy provided in this area.’
‘JLegal stands out for its enormous quality and very personalised attention to the clients. Clients receive top-notch legal advice for a lower price than other large firms. Furthermore, the entire team is of a higher quality than the average for other offices in general.’
Kernmandanten
Azinor Group / SANA Hotels
Decksill / New Anderthal Group
GHP
Signature Football Advisors
Transportes Paulo Duarte
Barraqueiro Group
FIGB
Marinhave
Blue Tagus
Cordex
Avenidas Invertidas
Blue Crow
Decade Development Management
Badoca Park
Jolera
ODKAS
Mútua Portuguesa de Saúde – MPS
SAPEC Group
Madadna Portugal – Sic Imobiliária Fechada, S.A
Somengil
Klasszik
Hidden Away Hotels
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- Advised the Espiche Golf and Village on the restructuring of corporate structure and definition of the operation of the hotel, real estate and golf activities.
- Assisting Hidden Away Hotel with the acquisition of a company.
- Assisted Marinhave S.A. with its application for a tax benefit between 2016 and 2020 based on major investments in the development of its industrial activities.
Raposo Bernardo
The ‘very solid’ team at Raposo Bernardo is well-versed in both transactional and contentious tax matters, standing out for its expertise across sectors like banking, energy, life sciences, aviation, infrastructure, and distribution. Practice head Carlos Santiago has been praised as a ‘true expert in tax law’.
Praxisleiter:
Carlos Santiago
Referenzen
‘I know many law firms, national and international, but I have never met a firm like Raposo Bernardo & Associados, where everything they do is perfect.’
‘I highlight the passion they put into what they do, the absolute commitment to providing us with the best service, the attention to detail and the enormous speed of response.’
‘The tax team has enormous quality, the lawyers demonstrate total control over all types of company taxes, they are very experienced, they approach any complex tax issue naturally, they provide us with very safe advice and, above all, they achieve concrete results with a lot of value.’