RPBA is a Portuguese tax law boutique firm, paying attention to every detail and willing to unravel the most intricate tax challenges.
RPBA believes that needs in this field are better served by a small pool of young, dynamic and talented individuals than by a vast number of average consultants.
RPBA emphasizes tailor-made and partner supervised services to carefully selected Clients, who enjoy personalized attention, undivided dedication and full availability.
RPBA is focused on niche practice areas, where it believes that it is able to excel, being that we incorporate studying, pro bono, publishing, teaching and associative and public activities in our professional lives.
RPBA has highly skilled Portuguese tax lawyers who develop Tax Consulting, Tax Opinions, Tax Legislation Design, Tax Planning and Tax Litigation, either on International or Domestic Tax Law, with a focus on income and estate taxes.
RPBA has specific expertise in personal residence planning in Portugal (namely through the Portuguese non-habitual tax resident regime) and abroad, Family Office setting-up and management and corporate and business restructuring.
RPBA team receives constant tax training and knowledge updates and publishes regularly an array of fiscal content, from computer presentations to articles in academic reviews.
RPBA offers a personalised service: for each Client there is an identified contact, relationship manager and delivery responsible person, providing a focal coordinating point.
For more information on our services and to meet our team please download the RPBA brochure.
Ricardo da Palma Borges makes a statement to Jornal de Negócios on the refund of the municipal civil protection tax to landlords 22-02-2018
Concerning the return by the Lisbon Municipality of the civil protection tax to landlords, Ricardo da Palma Borges stated to Portuguese newspaper Jornal de Negócios that the law requires property owners with property income to replace their previous Portuguese Personal Income Tax returns.
To read the full statement, click here.
New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the tax impacts on the splitting of inheritances 15-01-2018
In a new article on the tax impacts of splitting of inheritances, Ricardo da Palma Borges illustrates some tax issues with practical examples in this field.
To read this post click here (in Portuguese).
Ricardo da Palma Borges has been ranked as a top lawyer in Best Lawyers 15-12-2017
Ricardo da Palma Borges has been ranked as a top lawyer in the 2018 edition of Best Lawyers directory for Portugal. The ranking under the "Tax Law" practice area can be found here.
"Acquisition of football players’ image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under article 17 (2) OECD-MTC" (Ricardo da Palma Borges / José Pedro Barros) in Global Sports Law and Taxation Reports, Volume 8, No. 3, September 2017, pp. 20-25.
In order to read this publication you need a paid subscription which can be acquired on this link. Alternatively, please request us this article to .
“Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise comparativa” [Transfer of assets and exchange of shares under the tax neutrality regime – a comparative analysis] (Maria Júlia Ildefonso Mendonça), 2016, Livraria Almedina, Coimbra. (Language: Portuguese)
"Portugal: Tax planning for incoming individual sportspersons" (Ricardo da Palma Borges / Pedro Ribeiro de Sousa) in Global Sports Law and Taxation Reports, Volume 7, No. 1, March 2016, pp. 24-30.
- Regimes de comunicação de transferências transfronteiras e de contas no exterior e medidas de derrogação do sigilo bancário - Updated 13.03.2017 (Language: Portuguese)
- Responsabilidade Extracontratual da Administração Tributária - 02.06.2016 (Language: Portuguese)
- Novo Imposto Sucessório? / New Inheritance Tax? - 21.01.2016 (Language: Portuguese)
Latest Presentations View all ►
- O Regime Fiscal dos Residentes Não Habituais - 22.01.2018 (Language: Portuguese)
- The Portuguese Non-Habitual Tax Resident Regime - Updated 22.01.2018
- Le Régime Fiscal Portugais des Résidents Non Habituels - Updated 22.01.2018 (Language: French)
- Tax Efficient Direct Portfolio Investment and Reporting for Portuguese NHR - 20.09.2017
- Meio de Transporte Novo: Regime português do IVA nas Transacções Intracomunitárias considerado desconforme ao direito da União Europeia - 18.07.2017 (Language: Portuguese)
- Additional to the Municipal Tax on Real Estate 23.02.2017