Tiago Marreiros Moreira
Group Executive Partner Social & Corporate Advisory | Head of Practice Partner Tax
Tiago Marreiros Moreira
Tiago Marreiros Moreira joined VdA in 2001. Social & Corporate Advisory Group Executive Partner and Head of Practice of Tax.
Tiago regularly advises major international groups and companies from the main economy sectors (financial, energy, pharmaceutical, communications, real estate and services) with regard to tax law issues.
Tiago also assists regularly multinational groups and companies in the structuring, financing and execution of their investments in Portuguese speaking countries (Angola, Brazil, Cape Verde, East Timor, Guinea Bissau, Mozambique, Portugal and São Tomé & Príncipe), as well as in their restructuring (mergers, acquisitions, demergers, transfers as a going concern).
He also plays a key role assisting multinational groups and companies in the definition of their transfer pricing policies, as well as in the negotiation and settlement of relevant disputes with tax authorities in Portuguese speaking countries.
Tiago is also very active within the private wealth sector, notably advising numerous family offices, HNWI and private bankers in the legal and tax structuring of investments and estates, as well as in succession planning.
Lawyer of the Year, Best Lawyers - Tax Law - 2023
In 2007, Tiago won the Iberian Lawyer award “40 Under Forty”, which distinguished the top young lawyers in the Iberian Peninsula.
Law Degree, Catholic University of Lisbon, Faculty of Law.
Post-Degree in Taxation, Instituto Superior de Gestão, in Lisbon. PIL Harvard Law School.
PIL Harvard Law School. LPSF Harvard Business School.
Before joining the firm, Tiago worked as a tax consultant in the Tax Division of Price Waterhouse and as a senior tax consultant in the Tax Division of Arthur Andersen.
Author of various books and articles namely:
- “Os Preços de Transferência na Declaração Anual - Questões Práticas", 2003
- “Long-Awaited Property Tax Reform in Portugal”, 2003
- “Expatriation of Individuals: the Exit Tax in Portugal”, 2004
- Transfer Pricing Under Portuguese Law”, 2004
- "Titularização de Créditos - Alguma Reflexões e Propostas", 2004
- "Madeira's Free Trade Zone Tax Regime Extended Until 2020", 2007
- "New Rules on Combating Abusive Tax Planning, 2008"
- "Portugal promotes itself as Gateway to World", 2010
- "A Problemática da Tributação Efetiva dos Lucros Distribuídos”, Livro de Homenagem ao Professor José Luís Saldanha Sanches, 2011
- "Um Portugal em busca da competitividade perdida", Livro de Homenagem ao Professor Alberto Xavier, 2012
- “Portugal: a Market for Investors Seeking Sustainable Investment”, Iberian Lawyer, 2017
- Coletânea "Fiscalidade da Energia" - "Green Bonds", Almedina, 2017
- “Portugal, the New Gateway to Angola”, International Tax Review, 2018
- “Why Portugal is Now Even More Attractive to Business Investment”, The Lawyer, 2019
- "Private Client Law in Portugal: Overview”, Global Guide, Thomson Reuters, 2020
- “The Portuguese Tax Regime on Onine Gambling Services: a breach of the freedom to provide services?”, International Tax Review, 2020
- ”Corporate Tax 2021 – Portugal Trends and Developments”, Chambers & Partners, 2021
- “Tax Country Comparative Guide – Portugal”, Legal 500, 2021
Admitted to the Portuguese Bar Association, by whom he was recognized as a specialist lawyer in Tax Law.
Admitted to the Timor-Leste Bar Association.
Tax arbitrator certified by CAAD (Ministry of Justice).
Honorary President of the Tax Commission and of the Management of Law Firms Commission of the International Association of Lawyers (UIA), active member of the International Fiscal Association, of the Portuguese Tax Association and of the Portuguese Tax Consultants Association.
English, French, Spanish.
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Chambers Europe
Tax - Band 1
Band 2"Tiago Marreiros Moreira is able to provide technical solutions and advice at the international and local level."Private Wealth Law | High Net Worth - Band 2
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International Tax Review
World Tax | Tax Controversy 2023 - Tier 1
WT - Highly Regarded -
Legal 500
Portugal | Tax - Tier 1
Leading Individuals
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Chambers Europe
Tax - Band 1
Band 2Private Wealth Law | High Net Worth - Band 2
Band 2"Tiago is a hands-on senior international lawyer and deals with all matters with extreme care and attention; Tiago is very well prepared technically speaking and also very responsive; Tiago is one of the most sensible private client lawyers I have come across; He has a deep understanding of the needs of individuals relocating to Portugal."" -
International Tax Review
World Tax | Tax Controversy 2022 - Tier 1
EG Tax Leading Advisor, WT - Highly Regarded -
Legal 500
Portugal | Tax - Tier 1
Leading Individual"Tiago Marreiros Moreira is exceptional in terms of knowledge, availability and efficiency/effectiveness."Angola | Foreign firms - Tier 1
RecommendedMozambique | Foreign firms - Tier 1
Recommended
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Chambers Europe
Tax - Band 1
Band 2Private Wealth Law | High Net Worth - Band 2
Band 2"He is amazing." "He has had a long career in tax and is recognised as a tax expert." "He is a very experienced lawyer with a deep knowledge of international tax and private clients matters that enables him to deal with complex high net worth individuals' issues, especially the ones involving sportsmen and sportswomen." -
International Tax Review
World Tax | Tax Controversy 2021 - Tier 1
Highly Regarded"Tiago Marreiros Moreira leads the department, with a team including three other partners. A highlight from the research period, the firm advised Shell Spain in obtaining a VAT refund. IT represents a milestone in caser law due to the large value of the refund and that it is a clear consolidation of the doctrine that the right to deduct VAT may not be restricted on the basis of formalities. Other clients included Bristol-Myers Squibb Company, José de Mello Saúde, Mota Engil and EFACEC, and Finerg" -
Legal 500
Mozambique | Foreign firms - Tier 1
Recommended LawyerPortugal | Tax - Tier 1
Leading Individuals / Recommended Lawyer
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Chambers Europe
Tax - Band 1
Band 2"A very solid tax lawyer." "Reachable, reactive and creative when you work with him." "He doesn't just give you a standard answer."Private Wealth Law | High Net Worth - Band 2
Band 2 -
International Tax Review
World Tax | Tax Controversy 2020 - Tier 1
Highly Regarded"Vieira de Almeida & Associados holds a large Portuguese tax team, which is involved in some of the largest and most public transactions in the market. It is experienced in advising on all aspects of M&A transactions, including corporate tax, tax structuring and indirect tax. Tiago Marreiros Moreira leads the department, with a team including three other partners." -
Legal 500
Portugal | Tax - Tier 1
Leading Individuals / Recommended Lawyers"He is brilliant; he is 24/7 ready to assist you."