Tax and Legal assistance
Tax and Legal assistance
Portuguese tax practice dedicated to providing tax and legal assistance to private clients.
Portuguese tax practice dedicated to providing tax and legal assistance to private clients.
ABOUT
JMO | Tax & Legal is a Portuguese tax practice dedicated to providing tax and legal assistance primarily to private clients — individuals, family groups, entrepreneurs and family offices — in domestic and cross-border matters connected with Portugal.
JMO | Tax & Legal is a Portuguese tax practice dedicated to providing tax and legal assistance primarily to private clients — individuals, family groups, entrepreneurs and family offices — in domestic and cross-border matters connected with Portugal.
Tax law is our main area of practice. We combine specialist expertise with a personalized approach to advise private clients and family groups — directly or through family offices, private banking and wealth management institutions — on all matters related to tax planning, compliance, private wealth management, and the protection and preservation of family wealth. We also assist individual clients navigating relocation processes to Portugal, providing a comprehensive analysis of the tax and legal implications of such a transition, as well as advising on cross-border investment taxation.
JMO | Tax & Legal was founded by a lawyer with several years of experience in one of Portugal’s largest and most prestigious law firms, widely recognized as a leading reference in private client matters. This background informs the high technical standards we uphold and the close, relationship-driven approach we seek to bring to every client. Each client works directly with a senior lawyer, who maintains full responsibility for their matter from start to finish, ensuring continuity, deep expertise, and the informed, personalized guidance that complex private client matters require.
“Our commitment is to be a trusted long-term adviser — attentive, discreet, and consistently present.”
“Our commitment is to be a trusted long-term adviser — attentive, discreet, and consistently present.”
Joana Monteiro de Oliveira
Services
Tax Advisory
Tax Advisory
JMO | Tax & Legal provides tailored tax advice to clients on all aspects of their Portuguese tax position, whether in purely domestic situations or complex cross-border contexts.
Our services include:
- Pre-relocation tax assessments and tax residency analysis — advising individuals and families on the tax implications of relocating to Portugal and structuring their assets and investments in a tax-efficient manner, both before and after their move.
- Structuring and review of cross-border income, investments and holding structures, including tax-efficient reorganization of investment portfolios.
- Advice on the Portuguese tax treatment of income and assets derived from trust structures — advising Portuguese and international families, whether as settlors or beneficiaries, on their tax position in Portugal, as well as assistance in the dissolution and liquidation of trusts.
- Advice on the management, protection and preservation of private wealth, including the tax-efficient transfer of family assets across generations.
- Assessment of eligibility to benefit from Portuguese preferential tax regimes, such as the Tax Incentive Regime for Scientific Research and Innovation (IFICI) — commonly referred to as “NHR 2.0” — including guidance on all procedures required to obtain and maintain such tax residency status.
Tax Compliance
Tax Compliance
JMO | Tax & Legal supports clients in meeting all Portuguese tax and reporting obligations, ensuring compliance is accurate, timely and efficient.
Our services include:
- Preparation and review of Portuguese personal income tax returns.
- Tax compliance support for individuals benefiting from special tax regimes, including the Non-Habitual Resident (NHR) regime, IFICI (“NHR 2.0”) or the Former Residents Programme (“Programa Regressar”).
- Advice on and management of tax obligations in relation to Stamp Duty, Municipal Property Transfer Tax (IMT) and Municipal Property Tax (IMI), whether in connection with real estate transactions and asset transfers or as part of the ongoing management of real estate holdings, including the monitoring of payment deadlines.
- Ongoing tax compliance support for individuals and families with complex cross-border income and asset structures, with a personalized, hands-on approach.
Tax Controversy & Litigation
Tax Controversy & Litigation
JMO | Tax & Legal represents and assists clients throughout all stages of their interactions with the Portuguese Tax Authorities and, where necessary, before arbitration courts — from early-stage compliance and administrative matters through to formal dispute resolution.
Our services include:
- Response to notifications and information requests from the Portuguese Tax Authorities.
- Submission of binding ruling requests (pedidos de informação vinculativa).
- Voluntary regularization of tax positions.
- Administrative challenges and appeals before the Portuguese Tax Authorities.
- Representation before arbitration courts (CAAD).
PROFILE
Joana Monteiro de Oliveira
Joana Monteiro de Oliveira
Joana Monteiro de Oliveira is a Portuguese lawyer with over a decade of experience advising high-net-worth individuals (HNWIs), family offices, private banks and asset managers on domestic and cross-border matters connected with Portugal. She specializes in cross-border taxation, estate planning, wealth structuring and international mobility, with a particular focus on assisting private clients with their relocation to Portugal and structuring their wealth and investments in a tax-efficient manner.
Her career began at an international law firm, where she worked within the tax practice, followed by nearly a decade at one of Portugal’s largest and most prestigious law firms, widely recognized for its leading private client practice. This background underpins the high technical standards she brings to her work, as well as the tailored, relationship-driven approach she develops with each client.
Through JMO | Tax & Legal, she is committed to acting as a trusted long-term adviser — combining technical excellence with discretion, responsiveness and a close, personal understanding of each client’s circumstances
She has been a member of the Portuguese Bar Association (Ordem dos Advogados) since 2014, of the Portuguese Tax Association (Associação Fiscal Portuguesa — AFP) since 2020, and the International Fiscal Association (IFA) since 2025.
Languages: Portuguese and English
PROFILE
Joana Monteiro de Oliveira
Joana Monteiro de Oliveira
Joana Monteiro de Oliveira is a Portuguese lawyer with over a decade of experience advising high-net-worth individuals (HNWIs), family offices, private banks and asset managers on domestic and cross-border matters connected with Portugal. She specializes in cross-border taxation, estate planning, wealth structuring and international mobility, with a particular focus on assisting private clients with their relocation to Portugal and structuring their wealth and investments in a tax-efficient manner.
Her career began at an international law firm, where she worked within the tax practice, followed by nearly a decade at one of Portugal’s largest and most prestigious law firms, widely recognized for its leading private client practice. This background underpins the high technical standards she brings to her work, as well as the tailored, relationship-driven approach she develops with each client.
Through JMO | Tax & Legal, she is committed to acting as a trusted long-term adviser — combining technical excellence with discretion, responsiveness and a close, personal understanding of each client’s circumstances
She has been a member of the Portuguese Bar Association (Ordem dos Advogados) since 2014, of the Portuguese Tax Association (Associação Fiscal Portuguesa — AFP) since 2020, and the International Fiscal Association (IFA) since 2025.
Languages: Portuguese and English