Tiago Marreiros Moreira

Sócio Executivo do Grupo Empresarial & Social | Sócio Fiscal

(+351) 21 311 3485

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Tiago Marreiros Moreira

Integra a VdA desde 2001. Sócio Executivo do Grupo Empresarial & Social.

Presta regularmente assessoria fiscal a empresas nacionais e internacionais dos principais setores da economia (setores financeiro, energia, farmacêutico, comunicações, imobiliário e serviços).

Assessora igualmente regularmente grupos e empresas nacionais e multinacionais na estruturação, financiamento e execução dos seus investimentos em países lusófonos (Angola, Brasil, Cabo Verde, Guiné Bissau, Mozambique, Portugal, São Tomé e Príncipe e Timor Leste), bem como em operações de reestruturação (fusões, aquisições, cisões, trespasses).

Desempenha um papel relevante no aconselhamento jurídico e fiscal em matérias de preços de transferência de grupos de empresas multinacionais, bem como na negociação e resolução de disputas com as autoridades fiscais de países lusófonos.

Tem igualmente desenvolvido uma atividade muito relevante na área de private wealth, prestando frequentemente assessoria a family offices e clientes e bancos privados, nacionais e internacionais, na estruturação jurídica e fiscal de patrimónios e investimentos, reestruturação patrimonial e planeamento sucessório.

Prémios

Lawyer of the Year, Best Lawyers - Tax Law - 2023

Em 2007 foi-lhe atribuído o prémio “40 Under Forty” da Iberian Lawyer, que distinguiu os melhores advogados jovens da Península Ibérica.

Habilitações académicas

Licenciatura em Direito pela Faculdade de Direito da Universidade Católica Portuguesa de Lisboa, PIL - Universidade de Harvard.

Pós-graduação em Fiscalidade, Instituto Superior de Gestão.

PIL – Harvard Law School. LPSF Harvard Business School.

Outra experiência profissional

Antes de integrar a firma trabalhou como consultor na Divisão Fiscal da Price Waterhouse Portugal e como Senior Consultant na Divisão de Impostos da Arthur Andersen.

Obras publicadas

Autor de várias obras e de vários artigos em revistas da especialidade publicadas, entre as quais:

“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

Associações profissionais

Inscrito na Ordem dos Advogados Portugueses da qual obteve o título de Advogado Especialista na Área Fiscal.

Inscrito no Conselho de Gestão e Disciplina da Advocacia de Timor-Leste.

Árbitro Tributário reconhecido pelo CAAD (Centro de Arbitragem Administrativa).

Presidente Honorário da Comissão Fiscal e da Comissão de Gestão de Sociedades de Advogados da União Internacional de Advogados (UIA).

Sócio da Associação Fiscal Internacional, da Associação Fiscal Portuguesa e da Associação Portuguesa de Consultores Fiscais.

Línguas

Inglês, Francês, Espanhol.

2026

International Tax Review

World Tax | Tax Controversy 2026 - Tier 1
Highly Regarded
Legal 500

Portugal | Tax - Tier 1

2025

Chambers Europe

Private Wealth Law | High Net Worth - Band 2
Band 2

Tax - Band 1
Band 2
International Tax Review

World Tax | Tax Controversy 2025 - Tier 1
Highly Regarded
Legal 500

Portugal | Tax - Tier 1
Leading Partner

2024

Chambers Europe

Private Wealth Law | High Net Worth - Band 2
Band 2

Tax - Band 1
Band 2
Legal 500

Portugal | Tax - Tier 1
Leading Individual

2023

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

2022

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
Recommended

Portugal | Tax - Tier 1
Leading Individual
"Tiago Marreiros Moreira is exceptional in terms of knowledge, availability and efficiency/effectiveness."

Angola | Foreign firms - Tier 1
Recommended

2021

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 Lawyer

Portugal | Tax - Tier 1
Leading Individuals / Recommended Lawyer

2020

Chambers Europe

Private Wealth Law | High Net Worth - Band 2
Band 2

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."
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."