Jaime Carvalho Esteves

J+Legal - Portugal



+351 917612372

Highly Regarded




Practice areas:

Indirect tax
Tax controversy

Admitted in 1988.

Jaime started in April 2020 his own tax boutique law firm in Lisbon, to serve individuals, national corporations and international investors in tax related matters (local, inbound or outbound) as well as with their tax controversies including withe collar crime.

From a strategic point of view the new tax practice offers clients a “will stand by you” approach, increasingly relevant as technical know-how, interpersonal skills and personal trust and availability are of increased essence, while tax authorities increase their aggressivity and Portugal opts for an over implementation of DAC 6.

The new boutique tax law firm specialized in tax strategies for corporations, entrepreneurs and families and also on tax controversy. The practice also offers tax transactional M&A services, transfer pricing and tax compliance services, covering all Portuguese territory, being Lisbon, Porto, Algarve and Funchal key focus areas.

Industry wise the new practice offers a broad range of specialism notably industrial and consumer products, retail, hospitality and leisure, real estate and venture capital. During recent years Jaime was also very active in the O&G and Mining sectors as well as with tax public policy related matters.

As always Jaime is very active with the media, universities and public policies’ think tanks.

Jaime started his tax career at PwC (then C&L) back on 1988 and led the Porto practice to a leading role. He was requested in 2009 to lead the Portuguese practice (including Cabo Verde) to boost its prominence and then was requested to do the same with the Angolan tax practice in 2014.

  • Tax litigation concerning CFC rules - litigator - €11 million;
  • Anti-avoidance related tax dispute - litigator - €5 million;
  • Restructuring of a national group of companies - tax advisor - transaction value of €100 million;
  • Restructuring of an international group of companies - tax advisor - transaction value of €350 million;
  • Inbound agro-industry - corporate design, tax advisor and negotiation of tax incentives - transaction value of €90 million.

  • Tax consulting, international tax advisory and corporate taxes
  • Restructuring and APAs
  • Transactions and M&A
  • Litigation, arbitration, dispute resolution and controversy management
  • Policy design 

  • Consumer goods and services
  • Investment management
  • Real estate
  • Tech and telecoms
  • Tourism

  • Executive director of Forum para a Competitividade (forumcompetitividade.org) and Portugal XXI (www.portugalxxi.org)
  • Member of Associação Fiscal Portuguesa
  • Member of the Portuguese Law Bar Association since 1988 (3209-P)

  • Legal Degree, Catholic University - Porto - 1986
  • Post graduation in European Legal Studies, Catholic University - Lisbon - 1989
  • Post graduation in Commercial Law, Catholic University - Lisbon - 1995
  • Executive Education - INSEAD, IMD, Nova