Private Wealth 2025

PORTUGAL Trends and Developments

Trends and Developments Contributed by: Miguel Durham Agrellos, Paulo da Rocha Pichel, Ricardo Pereira Amaro and Francisco Duque Lima Durham Agrellos Durham Agrellos is a boutique law firm specialising in tax and private wealth law.

Authors

Miguel Durham Agrellos is the managing partner of Durham Agrellos. He has a Law degree and a

Ricardo Pereira Amaro is an associate at Durham Agrellos. He has a Law degree and a Master’s degree from the Catholic University of Portugal. His Master’s thesis focused on succession planning in the context

postgraduate degree in Management, both from the Catholic University of Portugal, and a degree in Tax Law from the Business & Economics School. His practice is focused on tax law, private wealth law, family governance, international tax and inheritance planning, corporate restructuring, and high-profile tax disputes. Miguel has experience advising family-owned groups, high net worth individuals, banks with private banking operations and family offices. Miguel is a tax arbitrator of the Portuguese Administrative and Tax Arbitration Centre.

of family businesses. Ricardo also has a postgraduate degree in Tax and a postgraduate degree in Tax Litigation from the Catholic University of Portugal. His professional practice is mainly focused on tax law, tax litigation and family governance planning.

Francisco Duque Lima is a junior associate at Durham Agrellos. He has a Law degree from Porto University Law School, a Master’s degree in Law and Technology from Tilburg University, and a postgraduate degree

Paulo da Rocha Pichel is a partner at Durham Agrellos. He has a Law degree and Master’s degree from the Catholic University of Portugal. His Master’s thesis focused on the private international law framework regarding

in Intellectual Property Law from the Catholic University of Portugal. Francisco has worked as a legal researcher in European Social and Economic Policy at the KU Leuven and as a legal consultant for EU-based technological enterprises. He frequently lectures in international Master’s programmes. His professional practice is mainly focused on private wealth law and technology- related assets.

the regulation of corporate groups. He was a teaching assistant at the Faculty of Law of the Catholic University of Portugal for ten years, where he taught Tax Law and Introduction to Tax Proceedings. He frequently lectures in postgraduate programmes in Portuguese universities. Paulo researches in tax law, particularly tax procedures. His professional practice is mainly focused on tax litigation and tax planning, particularly for family- owned groups.

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