Tiago Marreiros Moreira
Tiago Marreiros Moreira
Tiago Marreiros Moreira a rejoint VdA en 2001. Il est membre du conseil d’administration, associé exécutif du Groupe Entreprise & Social et associé au sein du domaine de pratique Droit fiscal. Il conseille régulièrement des entreprises portugaises et internationales issues des principaux secteurs de l’économie (finance, énergie, industrie pharmaceutique, télécommunications, immobilier et services) sur leurs questions fiscales courantes.
Il accompagne également des groupes et entreprises portugais et multinationaux dans la structuration, le financement et la réalisation de leurs investissements dans les pays lusophones (Angola, Brésil, Cap-Vert, Guinée-Bissau, Mozambique, Portugal, São Tomé-et-Príncipe et Timor-Leste), ainsi que dans le cadre d’opérations de restructuration (fusions, acquisitions, scissions et cessions de fonds de commerce).
Il intervient également de manière significative dans le conseil juridique et fiscal aux groupes multinationaux en matière de prix de transfert, ainsi que dans la négociation et le règlement de différends avec les administrations fiscales des pays lusophones.
Il a par ailleurs développé une activité particulièrement reconnue dans le domaine du private wealth, conseillant régulièrement des family offices, des particuliers très fortunés (UHNWI), des clients privés et des banques privées, au Portugal comme à l’international, sur la structuration juridique et fiscale de leurs patrimoines et investissements, la réorganisation patrimoniale et la planification successorale.
En 2007, il a reçu le prix « 40 Under Forty » décerné par Iberian Lawyer, qui distingue les meilleurs jeunes avocats de la péninsule Ibérique.
Diplômé en droit de la Faculté de droit de l’Université catholique portugaise de Lisbonne.
Formation postuniversitaire en fiscalité à l’Instituto Superior de Gestão.
PIL – Harvard Law School. LPSF – Harvard Business School.
Il enseigne dans le cadre d’une formation postuniversitaire en droit et entreprises familiales dispensée par le Centre de recherche en droit privé de la Faculté de droit de l’Université de Lisbonne.
Avant de rejoindre le cabinet il a travaillé comme consultant à la division fiscale de Price Waterhouse Portugal et comme senior consultant à la division fiscale d'Arthur Andersen.
Auteur de nombreux ouvrages et articles publiés dans des revues spécialisées portugaises et internationales, notamment :
- « 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 - Algumas 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 », dans Livro de Homenagem ao Professor José Luís Saldanha Sanches, 2011.
- « Um Portugal em busca da competitividade perdida », dans Livro de Homenagem ao Professor Alberto Xavier, 2012.
- « Portugal: a Market for Investors Seeking Sustainable Investment », Iberian Lawyer, 2017.
- « Green Bonds », dans Fiscalidade da Energia, 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 Online 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 on Corporate Transactions in Portugal: Overview », Practical Law Country, 2021.
- « Tax Country Comparative Guide – Portugal », Legal 500, 2021.
- « The evolution of Green Taxation in Portugal », ITR, 2022.
- « Spotlight: wealth structuring and regulation in Portugal », Lexology, 2022.
- « What are the key tax considerations for private clients in Portugal? », Lexology, 2023.
- « O regime do RNH não gera despesa real para o Estado », 2023.
- « “Há uma resistência crónica” do Fisco “em acolher a posição dos tribunais” », Jornal de Negócios, 2023.
- « Proposta de Lei do Orçamento do Estado para 2025 - IVA & IEC », Lexology, 2025.
- « EU VAT, energy tax, and electric mobility: challenges and opportunities », ITR, 2025.
- « Management PEs in Portugal: finding a needle in a haystack? », ITR, 2025.
- « Portugal: ECJ eases administrative barriers to WHT exemption for foreign pension funds », ITR, 2026.
Inscrit au Barreau portugais, où il a obtenu le titre d’avocat spécialiste en droit fiscal.
Inscrit auprès du Conselho de Gestão e Disciplina da Advocacia de Timor-Leste (Conseil de gestion et de discipline de la profession d’avocat du Timor-Leste).
Arbitre en matière fiscale reconnu par le Centro de Arbitragem Administrativa (CAAD, Centre d’arbitrage administratif).
Président honoraire de la Commission de droit fiscal et de la Commission de gestion des cabinets d’avocats de l’Union internationale des avocats (UIA).
Membre du comité directeur de l’Associação Portuguesa de Consultores Fiscais (Association portugaise des consultants fiscaux).
Membre de l’International Fiscal Association (IFA) et de l’Associação Fiscal Portuguesa (AFP, Association fiscale portugaise).
Anglais, français, espagnol.
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International Tax Review
World Tax | Tax Controversy 2027 - Tier 1
Highly Regarded
-
International Tax Review
World Tax | Tax Controversy 2026 - Tier 1
Highly Regarded -
Legal 500
Portugal | Tax - Tier 1
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Chambers Europe
Private Wealth Law | High Net Worth - Band 2
Band 2Tax - Band 1
Band 2 -
International Tax Review
World Tax | Tax Controversy 2025 - Tier 1
Highly Regarded -
Legal 500
Portugal | Tax - Tier 1
Leading Partner
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Chambers Europe
Private Wealth Law | High Net Worth - Band 2
Band 2Tax - Band 1
Band 2 -
Legal 500
Portugal | Tax - Tier 1
Leading Individual
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Chambers Europe
Private Wealth Law | High Net Worth - Band 2
Tax - Band 1
Band 2"Tiago Marreiros Moreira is able to provide technical solutions and advice at the international and local level." -
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
Private 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.""Tax - Band 1
Band 2 -
International Tax Review
World Tax | Tax Controversy 2022 - Tier 1
EG Tax Leading Advisor, WT - Highly Regarded -
Legal 500
Mozambique | Foreign firms - Tier 1
RecommendedPortugal | Tax - Tier 1
Leading Individual"Tiago Marreiros Moreira is exceptional in terms of knowledge, availability and efficiency/effectiveness."Angola | Foreign firms - Tier 1
Recommended
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Chambers Europe
Private 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."Tax - Band 1
Band 2 -
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
Private Wealth Law | High Net Worth - Band 2
Band 2Tax - 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." -
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."