Corporate Tax 2026

PORTUGAL Trends and Developments

Trends and Developments Contributed by: João Riscado Rapoula and Hugo Leonardo VdA

VdA is a leading international law firm, set up over 40 years ago, with an impressive track record and inno - vative approach in corporate legal services. Its highly specialised services cover several industries and practice areas, and the firm offers robust solutions grounded in consistent standards of excellence, eth - ics and professionalism. VdA has been consistently

recognised for its outstanding and innovative contri - butions. Through the VdA Legal Partners network, its clients have access to seven jurisdictions, with broad sectoral coverage for all Portuguese-speaking Afri - can countries (Angola, Cabo Verde, Guinea-Bissau, Equatorial Guinea, Mozambique and São Tomé e Principe), as well as Timor-Leste.

Authors

João Riscado Rapoula joined VdA in 2007. He is a partner in the firm’s Tax practice where he has been actively involved in several corporate transactions, international tax structuring and tax litigation, as well

Hugo Leonardo joined VdA in 2022 and is a senior associate in the firm’s Tax practice. His work primarily focuses on advising both national and international clients, with particular emphasis on indirect taxation, real

as in EU law and social security matters. João has also provided tax and legal assistance in numerous private wealth transactions and private client planning.

estate tax matters and corporate restructurings. Hugo has developed significant experience in providing comprehensive tax solutions in these areas, assisting clients in navigating complex tax frameworks and ensuring compliance in multi- jurisdictional operations.

VdA Rua Luís I, 28 1200-151 Lisbon Portugal

Tel: +351 2261 65407 Email: lisboa@vda.pt Web: www.vda.pt

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