Department profile
CMS

Tax

Europe Guide 2026 : Portugal

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CMS

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About

Provided by CMS

CMS Portugal advises a roster of national and international clients on all areas of tax law, notably transactional and controversy tax issues. The team has been involved in some of the most relevant transactions and high value deals in Portugal and abroad, involving extremely complex tax structures and tax issues. They are also highly regarded for tax litigation work and have been successful assisting clients with claims to the Portuguese tax courts, including the tax arbitration court.

Our activity includes legal advice on:

  • Direct Taxes - individuals and corporate income taxes
  • Indirect Taxes -including VAT, Stamp Duty
  • Real Estate Taxes
  • Transfer Pricing
  • International & European Taxation
  • Audit, Litigation and Criminal Tax Law
  • Family estate planning
  • Excise Duties & Custom Duties
  • Energy & Tax
  • ESG & Tax
  • Digital Taxation
  • Cross-border tax

For a comprehensive list of the services we provide, both internationally and in Portugal, please visit CMS website.

Industries (5)

  • Energy
  • Real Estate
  • Private Equity
  • Private Clients
  • Financial Services

Chambers Review

Provided by Chambers

Tax - Portugal

Band 3

What the Team is Known For
CMS is well known for advising both Portuguese and international clients on the tax elements of complex M&A deals, including those relating to private equity funds, and on the tax structuring of capital markets transactions. It possesses a strong track record in cross-border tax structuring projects and has extensive experience in the energy and real estate sectors. The law firm also represents clients in tax disputes, as well as acting on regulatory compliance issues.
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Work Highlights

Provided by Chambers

  • CMS advised Repsol Polímeros on the tax structuring and implications of implementing a renewable self-consumption energy scheme in Sines.

Strengths

Provided by Chambers

  • CMS' team stands out for its technical quality and availability.

    Tax respondentEurope

  • CMS has a versatile team that covers the various components of tax law.

    Tax respondentEurope

Notable Practitioners

Provided by Chambers

  • Patrick Dewerbe
    Patrick Dewerbe

    Patrick Dewerbe

    Patrick Dewerbe is experienced in a range of tax matters in the energy, corporate and finance sectors. He often advises companies on the tax aspects of debt restructuring, investments and capital markets matters.

    • Patrick Dewerbe is a highly experienced and qualified lawyer.

      Tax respondentEurope
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  • Nuno Santos
    Nuno Santos

    Nuno Santos

    Nuno Santos is a respected partner who is able to assist clients with a range of tax mandates including corporate and indirect tax. He is regarded for his work advising real estate companies.

    • Nuno has an excellent understanding of the needs of clients, which allows him to deliver solutions that are both legally robust and commercially sound.

      Tax respondentEurope

    • Nuno Santos combines a very strong technical background with a pragmatic, commercial approach that makes his advice highly actionable.

      Tax respondentEurope
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Ranked Individuals at CMS (2)

Portugal

Members

Provided by CMS

CMS has rankings in the following guides

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