Tiago Marreiros Moreira
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.
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.
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.
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.
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
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.
Inglês, Francês, Espanhol.
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International Tax Review
World Tax | Tax Controversy 2025 - Tier 1
Highly Regarded
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Chambers Europe
Tax - Band 1
Band 2 -
Legal 500
Portugal | Tax - Tier 1
Leading Individual
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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
Portugal | Tax - Tier 1
Leading Individuals / Recommended LawyerMozambique | Foreign firms - Tier 1
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."