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Home Experts Samuel Fernandes de Almeida

Samuel Fernandes de Almeida

Partner Tax


Samuel Fernandes de Almeida joined VdA in 2015. Partner of the Tax practice. Samuel has an extensive experience  in tax litigation, representing a significant number of domestic and foreign companies before judicial, arbitral tribunals, the Court of Justice of the European Union and even the Tax Authority, the non-contentious and contentious stages (tax inspections legal assistance) and judicial.
Samuel is a tax arbitrator at the Administrative Arbitration Centre since the entry into operation of the CAAD. Samuel has also advised relevant Portuguese and international business groups in terms of restructuring, mergers and acquisitions, tax audits, transfer pricing, securities and real estate funds, and tax issues related to regulated industries, such as telecommunications and insurance.
Alongside, Samuel has broad experience in tax consulting and international tax planning, particularly in Angola, Mozambique and Cape Verde, having actively advised Oil & Gas sector companies, particularly on LNG projects, submission foreign investment projects, multijurisdictional tax structuring investments, elimination of double taxation and structuring remuneration packages for expatriates.

Teaching background

Lecturer in the Post-graduation on Tax, in the subject of Sports Tax, at Catholic University of Lisbon, Faculty of Law. Hehas also lectured Corporate Tax in the same course in coordination with Manuel Anselmo Torres. He was lecturer in the Post-graduation on Tax and in the Post-graduation on Tax Litigation at Instituto Superior de Gestão, under the coordination of Professor Saldanha Sanches. He was lecturer in the Port-graduation on Administrative Maritime Law, at University of Lisbon Faculty of Law.

Service(s)
Private Clients & Family Office Services Tax Controversy Services Global Mobility Services
Languages
English
Professional Experience
partner of the Tax practice Miranda Correia Amendoeira & Associados between 2005 and 2015
Founding partner of Luis MS Oliveira & Associados from 2003 - 2005
Senior Associate of Oliveira Moura, Esteves & Associates from 2001 to 2003
Samuel Fernandes de Almeida
Partner Tax
(+351) 21 311 3675
Authoring and contributions by Samuel Fernandes de Almeida

Since the amendment of the Portuguese tax law by the CJEU, income earned in Portugal by resident EU/EEA pension funds is exempt from corporate income tax. In order to benefit from the tax exemption, taxpayers must submit an administrative application to the Portuguese tax authorities within a two-year period, as well as meeting certain requirements and submitting a set of documents.

Portugal: Tax litigation associated with WHT on dividends obtained by EU pension funds
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