TAX LAW

The Tax Department of Almeida & Associados provides highly specialized advisory services in Portuguese and international tax law, supporting individuals and companies in defining tax strategies that are both legally sound and tax-efficient.

We operate with a particular focus on cross-border situations, wealth planning, and investment structuring, ensuring robust frameworks, strict compliance, and mitigation of tax risks.

In a context of constant legislative evolution and increasing regulatory complexity, our approach is strategic and preventive, focused on protecting our clients’ interests in the medium and long term.

National and International Tax Advisory

We provide specialized technical advice on direct and indirect taxation, as well as on international tax matters and cross-border operations.

We support both domestic and international clients in defining their tax framework, including:

• Determination and planning of tax residence
• Analysis of cross-border income flows
• Structuring of internationally focused investments
• Application of double taxation treaties
• Tax impact assessments

National and International Tax Optimization

We develop tax optimization strategies based on an integrated analysis of each client’s situation, always within legally permitted limits.

Our approach includes:

• Assessment of overall tax burdens
• Efficient structuring of income and investments
• Application of special tax regimes and legal incentives
• Asset and corporate restructuring
• Preventive mitigation of contingencies and risk exposure

We adopt a prudent and sustainable approach, fully compliant with the applicable legal framework, prioritizing robust and defensible solutions.

Special Tax Regimes and Incentives

We advise on the analysis and application of relevant tax regimes, including:

• Non-Habitual Resident (NHR) regime
• Tax regimes for expatriates and qualified professionals
• Tax incentives applicable to investment and businesses
• Tax Incentive for Scientific Research and Innovation (IFICI)

We provide comprehensive support, from eligibility assessment to implementation and compliance, ensuring technical consistency and legal certainty at every stage.

Tax Advisory for Individuals and Wealth Management

We advise individuals and family structures on the tax organization of significant assets, with particular focus on intergenerational preservation and tax efficiency.

Our work includes structuring assets, investments, and succession processes, ensuring discreet, technically sound solutions tailored to each client’s specific circumstances.

Corporate Transactions and Restructuring

We advise on acquisitions, disposals, mergers, demergers, and corporate reorganizations, ensuring prior tax impact analysis and legally consistent implementation.

Our support aims to protect the value of the transaction, prevent contingencies, and ensure tax-efficient and sustainable frameworks.

Tax Due Diligence

We conduct tax audits and risk assessments in the context of investments, acquisitions, and corporate restructurings, with the objective of identifying relevant tax contingencies and exposures.

Our analysis enables informed decision-making, protecting investors and ensuring tax predictability.

Tax Litigation

As lawyers specialized in tax litigation, we ensure specialized representation and defense of our clients before the Tax Authority and the Courts, with a strategic and procedural focus.

Our work includes representation in:

• Tax inspections
• Administrative claims
• Judicial challenges
• Tax arbitration
• Tax enforcement proceedings

Tax Compliance

We provide ongoing support in fulfilling tax and reporting obligations, ensuring accuracy, timeliness, and risk reduction.