Our Services

f/Legal provides tax-anchored legal advice to private clients in relation to their Portuguese tax affairs, both in domestic and cross-border contexts.

The practice advises on personal income taxation, capital gains, investment structures and ongoing tax compliance, with a strong focus on technically sound planning aligned with clients’ broader personal and economic objectives.

Our work includes, in particular:

• Pre-relocation tax assessments and tax residency analysis;

• Structuring and analysis of cross-border income, investments and holding structures;

• Preparation and review of Portuguese personal income tax returns;

• Advice and applications in connection with Portuguese tax benefit regimes, including the Non-Habitual Resident regime and the Tax Incentive for Scientific Research and Innovation (IFICI / “NHR 2.0”);

• Assistance in tax audits, administrative challenges and tax litigation before the Portuguese tax authorities and arbitration courts.

Tax law is the technical foundation of the practice and informs the legal analysis across all areas of work.

f/Legal advises individuals and families on the structuring, preservation and transmission of private wealth, adopting a long-term and integrated perspective.

Advice is tailored to each client’s personal, family and asset structure, often involving cross-border elements and multiple jurisdictions.

Our work includes, in particular:

• Succession and estate planning under Portuguese law;

• Lifetime transfers, donations and asset reorganisations;

• Structuring of family wealth, including the interaction between personal and corporate assets;

• Cross-border inheritance and estate matters;

• Legal and tax aspects of marital property regimes, separation and divorce, where these intersect with assets, businesses or succession planning.

The objective is to ensure continuity, legal certainty and informed decision-making over time.

f/Legal advises entrepreneurs and family businesses on the legal and tax structuring of their business activities in Portugal, particularly where business assets form a significant part of private wealth.

Our work includes, in particular:

• Incorporation of Portuguese companies and structuring of shareholdings;

• Ongoing corporate governance and shareholder arrangements;

• Alignment between personal, family and corporate interests;

• Tax-efficient structuring of profit distributions and exits;

• Coordination of corporate matters with succession and estate planning.

f/Legal provides legal and tax assistance in relation to Portuguese real estate investments held by private individuals, families and family businesses.

Advice is framed within the broader private client context, taking into account tax, succession and long-term holding considerations.

Our work includes, in particular:

• Acquisition and disposal of Portuguese real estate;

• Tax structuring of real estate investments;

• Holding structures for private and family investors;

• Coordination of real estate assets with estate and succession planning;

• Cross-border aspects involving non-resident owners or heirs.

f/Legal assists private clients with Portuguese immigration and nationality matters, always in coordination with tax residence and private client planning.

Immigration advice is approached as part of a broader legal and tax strategy, not as an isolated administrative service.

Our work includes, in particular:

• Residence permit applications for private individuals and entrepreneurs;

• Portuguese nationality applications;

• Tax residence planning in connection with immigration;

• Coordination of immigration matters with tax, wealth and succession planning.