Tax Law

The Tax Law Department coordinated by Elsa Rodrigues comprises a team ofspecialists with vast experience in Portuguese tax law as well as in the main international tax rules and systems.

Being a critical area, which can generate major contingencies, all the work done by the Tax Law Department is always analysed from a global perspective, working in close conjunction with the other departments of the firm with a view to providing the clients with eficient and innovating tax solutions in all sectors of activity.

The department’s team provides tax advisory services which include the legaland tax structuring of national or foreign investment and divestment operations in every area of business, tax assistance for operations involving business reorganisation and tax advice regarding real estate investments, as well as for resident or non-resident individuals, expatriates or those who are not habitually resident in Portugal.

The department also allocates a considerable portion of its highly-specialised resources to tax litigation in all its aspects, including administrative and judicial disputes, and arbitration.

The following areas of practice warrant particular mention:

• general taxation (individual and corporate)
• international taxation
• transfer pricing
• taxation of financial transactions and products (banking and insurance)
• indirect taxes (VAT, Excise Duties, etc.)
• property taxes
• tax benefits
• corporate restructuring and M&A
• assistance for expatriates and non-habitual residents
• tax due diligence
• tax challenges and tax inspections
• compliance (Revision of Corporate Income Tax returns, IES – Simplified Business Information – returns and Personal Income Tax Returns)
• Social security.