Tax Litigation
SÉRVULO is celebrated for its broad experience in handling tax disputes, whether advising clients on the preventative front or representing them in all manner of contentious cases, be they of an administrative or judicial nature. The firm has particular expertise assisting clients with tax claims, administrative appeals, property tax evaluations, reviews of taxable assets, tax inspections and extra-judicial tax debt settlements. The team is also well-practised in guiding clients through all stages of various tax-related judicial procedures (tax enforcement chief among them), relating to levies, duties and other charges, as well as social security contributions.
Related Team
Ana Moutinho Nascimento
Teresa Pala Schwalbach
National Taxation
SÉRVULO provides clients with regular counsel on tax assessments and the range of different tax regimes in operation at the national level, specifically IRC (corporate tax), IRS (income tax), IVA (value added tax), IS (stamp duty), IMT (property transfer tax), IMI (council tax) and IEC (excise duty). The firm also provides comprehensive advice to clients in regards to the tax implications of transactions, in particular mergers, demergers, asset acquisitions and exchanges, company incorporations, real estate projects and financial instruments.
SÉRVULO has vast experience advising on fiscal matters related to non-tax levies, especially in regards to duties in the water (TRH) and waste (TGR) sectors.
Related Team
Ana Moutinho Nascimento
Teresa Pala Schwalbach
Tax Rates
The keen technical precision of SÉRVULO’s tax team allows clients to rest assured that they are signed up to the appropriate tax regime and registered in the right band, in what is an ever-changing landscape.
Related Team
Ana Moutinho Nascimento
Teresa Pala Schwalbach
Local Taxation
SÉRVULO advises its clients on all matters of local and regional taxation, not least in regards to taxes due for the use and occupation of municipal properties.
Related Team
Ana Moutinho Nascimento
Teresa Pala Schwalbach
Social Security
SÉRVULO has the depth of expertise required to advise and assess clients on social insurance contributions, be they one-off payments or on-running policies.
Related Team
Ana Moutinho Nascimento
Teresa Pala Schwalbach
Special Tax Regimes for Expats
SÉRVULO supports individuals and companies in navigating Portugal’s special tax regimes, following the phase-out of the former Non-Habitual Resident (NHR) regime.
The NHR has been replaced by more targeted frameworks, which still provide significant tax advantages, namely:
- Scientific Research & Innovation Tax Incentive: available to highly qualified professionals in research, higher education, and innovation, granting a flat 20% personal income tax rate for 10 consecutive years.
- Programa Regressar (Return Programme): designed for Portuguese emigrants returning home, offering taxation on only 50% of employment or self-employment income for 5 years, alongside financial support and complementary benefits.
Our team provides comprehensive advisory services to assess eligibility, optimize benefits, and ensure the proper tax structuring for every international mobility profile.
Related Team
Teresa Pala Schwalbach
Lénia Carolina Sousa
Joana Leão Anjos