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Key contacts
Head of Tax, Portugal – Partner: Patrick Dewerbe
Tax Partner: Nuno Figueirôa Santos
Quick facts
Number of advisors

104 lawyers (From trainees to Partners)

Network memberships

CMS is present in 74 cities, 45 countries

Languages

Portuguese, English

Key practice areas
General corporate tax
Indirect tax
Private client
Tax
Tax controversy
Firm overview

Founded in 1999, CMS is an integrated, multi-jurisdictional organisation of law firms that offers full-service legal and tax advice. With 70+ offices in 40+ countries across the world, employing over 5,000 lawyers, CMS has longstanding expertise both at advising in its local jurisdictions and across borders. CMS offers specialist, business-focused advice to clients - from major multinationals and mid-caps to enterprising start-ups - operating in complex business and constantly changing regulatory environments.

We are part of the CMS global team, a world leader in the ranking of the Top 10 Global Law Firms with in-depth local knowledge and local experience in over 40 countries.

Clients from CMS Portugal benefit from the experience, the legal know-how, the deep knowledge of several sectors in the industry and also an international coverage, unique in Portugal, that allows us to provide a truly global service with a rapid response capacity.

The high standards required by the digital and traditional world are transforming the markets and boosting new business models. On CMS, we provide a monitoring focused on the client, anticipating the market tendencies in order to develop quick and efficient solutions in the face of constant challenges.

Our office has been active for nearly 50 years combining an international outlook with deep local roots. CMS lawyers are recognized leaders in the field and ranked by the most prestigious international directories.

CMS, the largest organization of law firms in Europe, aims to be the best European organization for legal services, capable of providing legal and tax advice of undisputed quality and agility.

The unique way in which CMS is organized provides its Clients with high quality and consistent advice that is absolutely client-focused and coordinated across borders.

CMS is present in 73 cities, 44 countries.

Key practice areas

Compliance management:

  • Business model optimisation
  • IP management
  • Technology services

Corporate tax matters:

  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • APAs
  • Transactions
  • M&A
  • Environmental
  • Financial services taxes
  • Cryptocurrency
  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Tax Dispute resolution
  • Pre-litigation
  • Tax Arbitration
  • Controversy management
  • State aid
  • Tax advisory and consulting
  • International tax advisory

Indirect tax:

  • VAT
  • Customs
  • Transfer Pricing
Key practice contacts and recent matter highlights

Patrick Dewerbe Transactional Tax, Tax Controversy and Private Clients
Head of Tax, Portugal (Partner)
patrick.dewerbe@cmsportugal.com

Nuno Figueirôa Santos Transactional Tax and Private Clients
Tax Partner
nuno.santos@cmsportugal.com

Mónica Santos Costa Private Clients
Of Counsel
monica.costa@cmsportugal.com

Mariana Coentro Ribeiro Transactional Tax and Transfer Pricing
Managing Associate
mariana.ribeiro@cmsportugal.com

Sérgio Afonso Tax Controversy, Excise Duties and Customs
Senior Associate
sergio.afonso@cmsportugal.com

André Gaspar Tax Controversy, Indirect Taxes
Senior Associate
andre.gaspar@cmsportugal.com

Rui Tomaz Transactional Tax and Private Clients
Associate
rui.tomaz@cmsportugal.com

Tiago Machado Graça Lusophone Africa 
Partner
tiago.graca@cmsportugal.com

Maria Figueiredo Lusophone Africa
Of Counsel
maria.figueiredo@cmsportugal.com

 

Meet the Team:
Tax Lawyers in Portugal (cms.law)

 

Recent matter highlights:

  • Transfer pricing
  • Excise Duties & Custom Duties
  • Real Estate Taxes
  • Energy & Tax
  • Indirect Taxes – Including VAT, Stamp Duty
  • Audit, Litigation and Criminal Tax Law
  • Direct Taxes – individuals and corporate income taxes
  • ESG & Taxes
  • Digital Taxation
  • Cross-border Tax advice
  • International & European Taxation
  • Family estate planning
Sector expertise
  • Accounting
  • Automotive
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Food and beverage
  • Gaming
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tech and telecoms
  • Tourism
  • Transport
  • Utilities
Other offices

CMS Portugal
Rua Ivens 3B, Edifício D. Mécia
4º Andar - Letra S
9000-046 Funchal, Madeira
Portugal
T: + 351 291 220 631
E: cms@cmsportugal.com
W: CMS | Sociedade Internacional de Advogados

LBR Advogados (Our partner firm in Angola)
Edificio Kimpa Vita Atrium
Rua Joaquim Kapango, 5
Luanda
Angola
T: + 244 222 782 946
E: geral@lbr-legal.com
W: LBR Advogados (lbr-legal.com)

Address:
Rua Castilho 50
1250-071 Lisbon
Tel:+351 210 958 100 Email:Contact Us Web Address:https://cms.law/pt/prt/
2026 Edition
General corporate tax
Tier 2
42 firms ranked
View full list

Tier 1

Cuatrecasas
6 practice areas
View full profile
Deloitte
7 practice areas
View profile
EY
7 practice areas
View profile
Garrigues
7 practice areas
View full profile
KPMG
7 practice areas
View full profile
Uría Menéndez
7 practice areas
View profile
VdA Vieira de Almeida & Associados
6 practice areas
View full profile

Tier 2

Abreu Advogados
7 practice areas
View full profile
CCA Law Firm
6 practice areas
View profile
CMS Portugal
5 practice areas
View full profile
DLA Piper ABBC
6 practice areas
View profile
Durham Agrellos & Associados
7 practice areas
View full profile
Gómez-Acebo & Pombo
6 practice areas
View profile
Linklaters
4 practice areas
View profile
PLMJ
6 practice areas
View full profile
PwC
7 practice areas
View profile
TELLES
6 practice areas
View full profile

Tier 3

Antas da Cunha ECIJA
3 practice areas
View profile
Baker Tilly
7 practice areas
View profile
CCSL Advogados
6 practice areas
View profile
Espanha & Associados
4 practice areas
View profile
MFA Legal
4 practice areas
View full profile
Manuel Simões de Carvalho
6 practice areas
View profile
MdME
5 practice areas
View profile
Pérez-Llorca
3 practice areas
View full profile
Ricardo da Palma Borges & Associados
7 practice areas
View profile
pbbr
6 practice areas
View profile

Tier 4

Andersen
6 practice areas
View profile
Grant Thornton
6 practice areas
View profile
J+Legal
6 practice areas
View profile
Nexia Santos Carvalho & Associados
7 practice areas
View profile
RFF Lawyers
6 practice areas
View profile
SRS Legal
6 practice areas
View profile
Sérvulo & Associados
6 practice areas
View profile

Other notable

Belim
6 practice areas
View profile
Caiado Guerreiro & Associados
2 practice areas
View profile
Campos Ferreira Sá Carneiro & Associados
2 practice areas
View profile
Castilho
3 practice areas
View profile
Eversheds Sutherland
5 practice areas
View profile
Galhardo Vilão Torres
2 practice areas
View profile
Lança & Associados
2 practice areas
View profile
Indirect tax
Tier 2
26 firms ranked
View full list

Tier 1

Belim
6 practice areas
View profile
Cuatrecasas
6 practice areas
View full profile
Deloitte
7 practice areas
View profile
EY
7 practice areas
View profile
Garrigues
7 practice areas
View full profile
KPMG
7 practice areas
View full profile
PLMJ
6 practice areas
View full profile
Uría Menéndez
7 practice areas
View profile
VdA Vieira de Almeida & Associados
6 practice areas
View full profile

Tier 2

Baker Tilly
7 practice areas
View profile
CCA Law Firm
6 practice areas
View profile
CMS Portugal
5 practice areas
View full profile
DLA Piper ABBC
6 practice areas
View profile
PwC
7 practice areas
View profile
Ricardo da Palma Borges & Associados
7 practice areas
View profile
Sérvulo & Associados
6 practice areas
View profile
pbbr
6 practice areas
View profile

Tier 3

Abreu Advogados
7 practice areas
View full profile
Andersen
6 practice areas
View profile
CCSL Advogados
6 practice areas
View profile
Durham Agrellos & Associados
7 practice areas
View full profile
J+Legal
6 practice areas
View profile
RFF Lawyers
6 practice areas
View profile
SPCA - Sociedade de Advogados
3 practice areas
View profile
SRS Legal
6 practice areas
View profile
Private client
Tier 2
28 firms ranked
View full list

Tier 1

Abreu Advogados
7 practice areas
View full profile
Cuatrecasas
6 practice areas
View full profile
Durham Agrellos & Associados
7 practice areas
View full profile
RFF Lawyers
6 practice areas
View profile
Ricardo da Palma Borges & Associados
7 practice areas
View profile
TELLES
6 practice areas
View full profile
Uría Menéndez
7 practice areas
View profile
VdA Vieira de Almeida & Associados
6 practice areas
View full profile

Tier 2

CCSL Advogados
6 practice areas
View profile
CMS Portugal
5 practice areas
View full profile
EY
7 practice areas
View profile
Garrigues
7 practice areas
View full profile
Manuel Simões de Carvalho
6 practice areas
View profile
PLMJ
6 practice areas
View full profile

Tier 3

Andersen
6 practice areas
View profile
Antas da Cunha ECIJA
3 practice areas
View profile
Belim
6 practice areas
View profile
Dower Law Firm
1 practice area
View profile
J+Legal
6 practice areas
View profile
Kore Partners
3 practice areas
View profile
MFA Legal
4 practice areas
View full profile
SRS Legal
6 practice areas
View profile

Other notable

Baker Tilly
7 practice areas
View profile
Eversheds Sutherland
5 practice areas
View profile
Forvis Mazars
4 practice areas
View profile
MdME
5 practice areas
View profile
Sérvulo & Associados
6 practice areas
View profile
Tax controversy
Other notable
31 firms ranked
View full list

Tier 1

Cuatrecasas
6 practice areas
View full profile
DLA Piper ABBC
6 practice areas
View profile
Durham Agrellos & Associados
7 practice areas
View full profile
Garrigues
7 practice areas
View full profile
RFF Lawyers
6 practice areas
View profile
Uría Menéndez
7 practice areas
View profile
VdA Vieira de Almeida & Associados
6 practice areas
View full profile

Tier 2

Abreu Advogados
7 practice areas
View full profile
CCA Law Firm
6 practice areas
View profile
CCSL Advogados
6 practice areas
View profile
EY
7 practice areas
View profile
KPMG
7 practice areas
View full profile
PLMJ
6 practice areas
View full profile
Ricardo da Palma Borges & Associados
7 practice areas
View profile
SRS Legal
6 practice areas
View profile

Tier 3

AFDO
5 practice areas
View profile
Andersen
6 practice areas
View profile
Baker Tilly
7 practice areas
View profile
Belim
6 practice areas
View profile
CTSU - Sociedade de Advogados (Deloitte)
3 practice areas
View profile
Gómez-Acebo & Pombo
6 practice areas
View profile
J+Legal
6 practice areas
View profile
MFA Legal
4 practice areas
View full profile
PwC
7 practice areas
View profile
Sérvulo & Associados
6 practice areas
View profile
TELLES
6 practice areas
View full profile

Tier 4

MdME
5 practice areas
View profile

Other notable

CMS Portugal
5 practice areas
View full profile
CRS Advogados
1 practice area
View profile
Eversheds Sutherland
5 practice areas
View profile
Overview

CMS Portugal has a reputed standalone tax practice on the domestic market. It advises assorted clients in transactions and disputes. Stamp duty, digital tax, ESG, and cross-border European tax advice are complements. Partner Patrick Dewerbe is head of tax, alongside private equity partner Nuno Figueirôa Santos and counsel Mónica Santos Costa. Counsel Maria Figueiredo is entrusted with the Lusophone office.  

The firm advised Barclays Bank plc and Caixa – Banco de Investimento on a transaction pertaining to a EUR 300M green bonds issued by REN Finance B.V. It also assisted Lince Capital in the creation of a private equity tax fund structure. Due diligence on corporate capital and a successful tax assessment challenge also featured during the research cycle.  

Client feedback

‘’CMS has consistently provided trustworthy deliverables over the years having a solid tax team.’’

‘’Top team in litigation.’’

Linked Reviews
Tax

CMS Portugal has a reputed standalone tax practice on the domestic market. It advises assorted clients with respect to transactions and disputes. Stamp duty, digital tax, ESG, and cross-border European tax advice are complements. Partner Patrick Dewerbe is head of tax, alongside private equity partner Nuno Figueirôa Santos and counsel Mónica Santos Costa.

The firm advised Aquila Investments on acquisition structuring and capitalisation for several photovoltaic projects. It also acted for Ricoh Portugal in multiple acquisitions. Assorted disputes included tax assessment challenges for the energy sector.

Managing associate Mariana Coentro Ribeiro arrived from Uría Menendez in January 2023.

Client feedback

“The team is excellent, with a special reference to Patrick Dewerbe (head of tax) and Monica Costa (tax practitioner).”

Almost three-quarters of surveyed tax professionals are concerned about inaccurate AI outputs; in other news, Dentons hired a partner from CMS to lead its Belgian tax team
Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Companies that master the DEMPE analysis of their intangibles stand to benefit from a greater economic return, writes Mohamed Haj Taieb, partner at CMS France
Vittoria Segre, partner at CMS Italy, reviews a range of TP topics discussed at the event, including financial transaction audits and permanent establishment issues
On a panel of advisers and tax authority representatives from a range of European jurisdictions, financial transactions were pinpointed as a key TP audit focus
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