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Key contacts
Head of Tax: Pedro Miguel Braz
Quick facts
Number of advisers

85

Network memberships

Taxand

Languages

English, French, Portuguese and Spanish

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

The Garrigues Tax Department provides ongoing and bespoke advisory services on Portuguese and international taxation to Portuguese and foreign companies and to multinational groups and individuals.

Its umbrella structure, alongside the quality and experience of its team of professionals, means this practice is ideally placed to provide the solutions required by businesses today.

Other offices

Oporto office:
Av. da Boavista, 3523 - Ed. Aviz.
4100-139 Oporto 

2 offices in Portugal: Lisbon and Oporto

18 offices in Spain

Other international offices:

  • Bogota
  • Brussels
  • Casablanca
  • Lima
  • London
  • Mexico City
  • New York
  • Pekin
  • Santiago de Chile
  • Shanghai
  • Sao Paulo
  • Warsaw
Address:
Av. da Republica, 25
1050-186 Lisbon
Tel:+351 226 158 860 Email:Contact Us Web Address:http://www.garrigues.com
2026 Edition
General corporate tax
Tier 1
42 firms ranked
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Tier 1

Cuatrecasas
6 practice areas
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Deloitte
7 practice areas
View profile
EY
7 practice areas
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Garrigues
7 practice areas
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KPMG
7 practice areas
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Uría Menéndez
7 practice areas
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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
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PLMJ
6 practice areas
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PwC
7 practice areas
View profile
TELLES
6 practice areas
View full profile

Tier 3

Antas da Cunha ECIJA
3 practice areas
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Baker Tilly
7 practice areas
View profile
CCSL Advogados
6 practice areas
View profile
Espanha & Associados
4 practice areas
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MFA Legal
4 practice areas
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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 1
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
Tier 1
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
Transactional tax
Tier 1
29 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
PLMJ
6 practice areas
View full profile
PwC
7 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
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
Pérez-Llorca
3 practice areas
View full profile
TELLES
6 practice areas
View full profile

Tier 3

Andersen
6 practice areas
View profile
Baker Tilly
7 practice areas
View profile
CCA Law Firm
6 practice areas
View profile
Espanha & Associados
4 practice areas
View profile
J+Legal
6 practice areas
View profile
Manuel Simões de Carvalho
6 practice areas
View profile
Pares Advogados
4 practice areas
View profile
SRS Legal
6 practice areas
View profile
Sérvulo & Associados
6 practice areas
View profile
pbbr
6 practice areas
View profile

Other notable

Eversheds Sutherland
5 practice areas
View profile
MdME
5 practice areas
View profile
Transfer pricing
Tier 1
15 firms ranked
View full list

Tier 1

Baker Tilly
7 practice areas
View 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
PwC
7 practice areas
View profile

Tier 2

Abreu Advogados
7 practice areas
View full profile
Durham Agrellos & Associados
7 practice areas
View full profile
Grant Thornton
6 practice areas
View profile
Uría Menéndez
7 practice areas
View profile

Tier 3

DLA Piper ABBC
6 practice areas
View profile
Nexia Santos Carvalho & Associados
7 practice areas
View profile
Ricardo da Palma Borges & Associados
7 practice areas
View profile
TPricing Consultores
3 practice areas
View profile
Overview

Garrigues is regarded as one of the premier law firms on the Iberian Peninsula. The Iberian offices also benefit from being a member of the global Taxand network. The Portuguese department has esteemed practitioners including senior tax counsel Fernando Castro Silva. It has a strong team of more junior professionals, covering an array of taxation matters. Partner Pedro Miguel Braz is a renowned litigator and head of tax, alongside M&A lead partner Miguel Pimentel. Fellow partner Isabel Vieira Reis is an indirect specialist. 

The firm represented BNP Paribas in an indirect tax dispute pertaining to securities settlement and custody activities carried out by its Head Office on a €25 million deal. It also acted for Longrun Portugal in litigation on the tax treatment of capital losses on equity instrument transference. Private banks in Portugal and branches of EU credit institutions received counsel in landmark litigation on a 400M banking levy case.  

Partner António Pedro Braga joined the firm from Morais Leitão on October 1st, 2024. Senior associate Mariana Morais Teixeira similarly transferred from Morais Leitão on December 2nd, 2024. Practitioner Fernando Castro Silva became counsel in February 2024.  

Client feedback

‘’António Pedro Braga and his team have very strong technical skills and have always a deep interest in understanding thoroughly our business and our main decision drivers.’’ 

‘’They are very professional and have an extensive knowledge regarding all tax matters.’’ 

‘’Very efficient, flexible, reliable and always available’’.

Linked Reviews
Tax

Garrigues is regarded as one of the premier law firms on the Iberian Peninsula. The Iberian offices also benefit from being a member of the global Taxand network. The Portuguese department has esteemed partners, including senior tax partner Fernando Castro Silva. It has a strong team of more junior professionals, covering an array of taxation matters. Partner Pedro Miguel Braz is a renowned litigator and head of tax, alongside M&A lead partner Miguel Pimentel. Principal associate Isabel Vieira Reis is an indirect specialist.

The firm provided guidance on the acquisition of PWC global mobility services, with the Portuguese structuring, negotiation, and financing structure. It also Renault in the sale of its retail activities in Lisbon and Porto.

Client feedback

“The team is very competent.”

“Experienced a part intervention in VAT issue.”

“Garrigues has a top tax controversy team, led by Pedro Miguel Braz.”

“Very good professionals -strong team leader.”

“Concise tax advisory, good tax knowledge and great experience in the area.”

“Very quick feedback to the raised questions, very good availability.”

“Knowledgeable, reliable and proactive.”

“Always available and ready to help, extensive knowledge, experience.”

“Very well organized and methodical, great professionals on the team (top-down), great knowledge of the field of work, add value to the work performed.”

Advisers say Spanish taxpayers will have to reexamine how they finance themselves following TP litigation that went all the way to the country's Supreme Court
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