CMS Portugal


Rua Castilho 50
1250-071 Lisbon

+351 210 958 100

Key contacts:

Head of Tax, Portugal – Partner: Patrick Dewerbe
Contact this Practitioner
Tax Partner: Nuno Figueirôa Santos
Contact this Practitioner

Quick facts:

Number of advisors: 104 lawyers (From trainees to Partners)
Network memberships: CMS is present in 74 cities, 45 countries
Languages: Portuguese, English

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.

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

Patrick Dewerbe Transactional Tax, Tax Controversy and Private Clients
Head of Tax, Portugal (Partner)

Nuno Figueirôa Santos Transactional Tax and Private Clients
Tax Partner

Mónica Santos Costa Private Clients
Of Counsel

Mariana Coentro Ribeiro Transactional Tax and Transfer Pricing
Managing Associate

Sérgio Afonso Tax Controversy, Excise Duties and Customs
Senior Associate

André Gaspar Tax Controversy, Indirect Taxes
Senior Associate

Rui Tomaz Transactional Tax and Private Clients

Tiago Machado Graça Lusophone Africa 

Maria Figueiredo Lusophone Africa
Of Counsel


Meet the Team:
Tax Lawyers in Portugal (


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

  • 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

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

LBR Advogados (Our partner firm in Angola)
Edificio Kimpa Vita Atrium
Rua Joaquim Kapango, 5
T: + 244 222 782 946
W: LBR Advogados (