TAX ADVICE & LITIGATION

P O R T U G A L

Facing the global challenges of Volatility, Uncertainty, Complexity, Ambiguity, requires a continuous Updating Process, Responsiveness, Adaptation, Key Expertise, Interpretation and clarification

Before taking any decision regarding investment or establishing residence in Portugal, you should seek for the proper legal advice, in particular, tax advisory. We are available to support you in addressing your specific tax issues in Portugal with the appropriate tools, expertise and guidance.

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Maria da Graça Martins, lawyer member of the Portuguese Bar Association, has been active in all areas of domestic and international taxation, both in tax consulting and in dispute resolution, for almost twenty years.

Her practice covers the taxation of individuals, with a special focus on residency matters, such as the Non-Habitual Resident Special Regime (RNH) and on corporate taxation and international taxation. Her experience also includes VAT matters, property taxes, as well as stamp duty.

Maria da Graça Martins is an arbitrator at the Administrative Arbitration Center (CAAD) for tax matters, since 2011.

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Individual Income Taxation

**NON-HABITUAL RESIDENT REGIME (NHR)**
**RESIDENCY AND CITIZENSHIP ASSISTANCE**
**APPLICATION FOR RESIDENCE PERMIT THROUGH INVESTMENT (GOLDEN VISA)**
**REDOMICILIATION OF INDIVIDUALS AND FAMILY BUSINESSES**
**ENTREPRENEURSHIP**
**CONFLICT OF JURISDICTIONS**
TAX ADVICE ON CONTRIBUTIONS TO AND BENEFITS FROM FOREIGN PENSION FUNDS
TAX ADVICE ON SOCIAL SECURITY OBLIGATIONS

Inheritance and Donations - Family or personal estate management

**INHERITANCE OR GIFT TAXATION**
**TAX OPTIMISATION OF ACQUISITION AND TRANSFER OF SECURITIES, REAL ESTATE AND OTHER ASSETS IN PORTUGAL AND ABROAD**

Corporate Income Taxation

**TAX BENEFITS**
**TAX OPTIMIZATION**
**TAX REORGANIZATION TRANSACTION, RISK PLANNING AND MANAGEMENT**
**COMPANY ASSET MANAGEMENT**
**INSPECTION AND TAX PLANNING**
**ADVICE ON INVESTMENT, DETENTION AND DIVESTMENT**
**ESTIMATION AND FILING OF CORPORATE INCOME TAX RETURN (“*IRC”*)**
**M&A , SPIN-OFFS AND RESTRUCTURING TRANSACTIONS**
**CROSS-BORDER TRANSACTIONS**
**CONVENTIONS TO AVOID DOUBLE TAXATION**
**REAL ESTATE TRANSACTIONS**

Incorporation of Companies - Corporate Restructuring

INCORPORATION OF COMPANIES AND BRANCHES
**LEGAL ADVISORY TO COMPANIES**
**FOLLOW UP OF THE DAY-TO-DAY MANAGEMENT MATTERS**
**INTERFACE WITH OTHER ADVISERS (ACCOUNTANTS AND FINANCIAL ADVISERS)**

VAT, other indirect taxes and customs duties

**HANDLING BOTH THE DAY-TO-DAY VAT ISSUES AND THOSE MORE NUANCED AND HIGH-RISK SOLUTIONS**
**VAT COMPLIANCE / VAT REGISTRATIONS**
**ASSISTANCE WITH PARTIAL EXEMPTION METHODS OR SPECIAL VAT SCHEMES**
**COMPLETING VAT CALCULATIONS AND VAT RETURNS ON YOUR BEHALF**
**VAT RULES IN RELATION TO PROPERTY TRANSACTIONS**
**SUPERVISION OF VAT AND IEC TRANSACTIONS OF IMPORT AND EXPORT**
**CUSTOMS REGULATIONS**
**VAT RULES RELATING TO REAL ESTATE TRANSACTIONS**
**PREPARATION OF VAT ‘S REFUNDS INCLUDING PARTIAL EXEMPTION METHODS**
**SUBMISSION OF REQUESTS FOR BINDING RULINGS ON VAT MATTERS BEFORE THE TAX AUTHORITIES**
**LIIGATION AND ARBITRATION ON VAT MATTERS**

Property taxation

**IRS & IRC - PERSONAL INCOME TAX , CORPORATE INCOME TAX - CAPITAL GAINS REGIME**
**REAL ESTATE DEAL DUE DILIGENCE**
**REAL STATE TAXATION - LAND AND MUNICIPAL TAXES**
**TAXATION ON REHABILITATION**
**RE-EVALUATION OF PROPERTY ‘S TAX VALUE**
**VAT TAXATION**

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graca.martins@mgm-adv.com

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