LCC Tax & Legal
LCC Tax & Legal advises individuals, entrepreneurs and family businesses on tax and legal matters, in both domestic and cross-border contexts.
Tax law is the foundation of each practice area — informing the legal analysis and strategic approach adopted in every matter.
International and Cross-Border Taxation
Advice to clients with tax connections across multiple jurisdictions — including international structuring, foreign-source income and the application of double tax treaties. We work with investors, entrepreneurs and families operating between Portugal and other jurisdictions, coordinating the tax and legal dimensions of each situation to ensure compliance and efficiency.
NHR/IFICI and Tax Residence Regimes
Eligibility analysis, relocation planning and ongoing advice for clients under the Non-Habitual Resident (NHR) regime and the IFICI regime (NHR 2.0). Our advice covers the application process, coordination with tax obligations in home jurisdictions and compliance support throughout the regime period. We regularly work with non-residents relocating to Portugal and with existing residents seeking to optimise their tax position.
Real estate investment
Tax and legal advice on the acquisition, holding and disposal of Portuguese real estate by private investors, families and non-residents. We work on ownership structuring, transaction and holding tax planning, and coordination with the legal aspects of the acquisition process — in personal and family transactions as well as investment structures involving multiple parties.
Private Client Support and Family Wealth Structuring
Legal and tax structuring of private and family wealth, with a view to its preservation and efficient transfer. We handle lifetime succession planning, the organisation of family wealth structures and cross-border succession matters, including coordination between jurisdictions where assets or beneficiaries are located in different countries. We work with families seeking to plan the transfer of their wealth in a structured, efficient and objective-driven manner.
Tax Disputes and Litigation
Representation of clients in administrative, judicial and arbitration proceedings before the Portuguese Tax Authorities. We act in administrative complaints, hierarchical appeals, judicial challenges and tax arbitration (CAAD), as well as in tax audits. We handle disputes involving a range of taxes — personal income tax, corporate tax, VAT, real estate transfer tax, stamp duty — in both domestic and cross-border contexts. Our approach to each case takes into account recent case law from the tax courts and the administrative positions of the tax authorities.
Corporate & Business Structuring
Legal and tax advice on the structuring of business and family activities in Portugal. We work on company formation, the choice of the most appropriate legal form, corporate reorganisations with tax implications and governance of family business structures. We act with entrepreneurs and family businesses seeking to structure or reorganise their activities efficiently, with simultaneous attention to the tax, legal and patrimonial dimensions.
