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

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

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

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

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

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

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

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

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

Noted for its ‘excellence in the national legal market’, the team at PLMJ advises on the full scope of tax matters, including banking and real estate transactions, M&A, wealth management, estate planning, and tax litigation. A mix of blue-chip companies, Portuguese and international banks, family offices and HNWIs turn to the team for its capabilities in complex cross-border transactions. Practice head Isaque Ramos boasts an an impressive track record advising on transaction-related taxation matters in Portugal and Africa, showcasing notable experience in coordinating and assisting with M&A, real estate deals and internationalisation processes. Another name to note for transactional tax mandates, Dinis Tracana is well versed in cross-border deals, while Priscila Santos is often instructed by energy, industrial and financial services companies in tax disputes. Associate Carolina Campos Dias is praised for her ‘unwavering work ethic and contagious dynamism’. Serena Cabrita Neto is no longer at the firm. Since publication, the firm integrated RRP Advogados in July 2024, adding Ricardo Reigada Pereira and Leonardo Scolari to the team.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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