Gonçalo Leite de Campos & Associados

• Support in defining structures suited to the organisation and management of investments and wealth, having regard to the nature of the assets, the objectives of the transaction and the applicable tax framework.
• Advice on selecting and implementing the legal and organisational structures suited to carrying out investments, namely through companies, branches, groups of companies, consortia, complementary groupings of undertakings or silent partnerships.
• Support in corporate or wealth reorganisations, including mergers, demergers, transfers of assets and exchanges of shares.

• Advice to non-resident Portuguese citizens with personal or asset-related interests in Portugal.
• Advice to non-resident individuals intending to move to Portugal, or on assignment in this territory, establishing their tax and social security position by combining the applicable international rules with the domestic rules governing income taxes and social security.
• Advice on specific matters (e.g. the special regime for the taxation of groups of companies (RETGS), or transfer pricing).

We provide preventive advice to clients alongside our tax advisory work, including the preparation of requests for binding rulings and support during tax audits.

• Legal advice to public entities on the design and implementation of national and local taxes, as well as on reviewing the legal and constitutional compliance of taxes already in force.
• Legal advice to state, regional and local public entities, and to other bodies within the administrative public sector, establishing the framework and the financial and budgetary implications of their activity or of specific transactions they intend to carry out (e.g. under the Budgetary Framework Law, the Regional Finance Law, the Financial Regime of Local Authorities and Inter-Municipal Entities, or the European System of Accounts).