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Portrait ofPatrick Dewerbe

Patrick Dewerbe

Partner
Lawyer

Contact
CMS Portugal
Rua Castilho 50
1250-071 Lisbon
Portugal
Languages Spanish, French, English, Portuguese

Patrick Dewerbe is a partner and heads the Tax practice.

He has over 30 years´ experience advising domestic and international clients. His main area of focus is tax legal advice, with particular emphasis on Private Clients, corporate reorganisations; real estate, energy and financial transactions. He has also been representing clients on tax litigation proceedings, in administrative and judicial actions, including proceedings before the Tax Administrative Arbitration Court (Centro de Arbitragem Administrativa  Tributária).

Patrick has been individually ranked for Tax, by Chambers Europe, for the past 17 years and he is recommended for Tax by Legal 500, 2023. He is also recognised as Highly Regarded Practitioner for Tax Controversy, by ITR World Tax 2023 and Leaders League 2023. Moreover, he is recognised for Tax, M&A and Corporate Law, by Best Lawyers since 2014.

Joined CMS Portugal in 2007.

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Patrick Dewerbe is experienced in a range of tax matters in the energy, corporate and finance sectors. Clients enthuse about his sector-specific knowledge and add: "He knows how to search for valuable information.“

Chambers Europe (2021)

Patrick Dewerbe, an extraordinarily easy person to work with. A good and honest professional.

Legal 500 (2021)

Recognised Lawyer for Tax

Legal 500 (2021)

Band 3 for Tax

Chambers & Partners Europe (2021)

Recognised Lawyer for Tax, M&A and Corporate Law

Best Lawyers

Highly regarded for Tax controversy

ITR World Tax

Patrick Dewerbe is experienced in a range of tax matters in the energy, corporate and finance sectors. He often advises companies on the tax aspects of debt restructuring, investments and capital markets matters.

Chambers Europe (2022)

Memberships & Roles

  • Member of the Portuguese Bar Association since 1996
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Education

  • Law degree, Faculdade de Direito, Universidade Católica Portuguesa
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Expertise

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15/11/2023
Meet The Law - Real Estate & Tax
It was published in the Diário da República, on 9 November 2023, the Decree-Law no. 103-B/2023 of 9 November, amending the extraordinary support for families to pay their rent, in which the following...
23/10/2023
The end of the Portuguese NHR Regime?
As per the 2024 Budget Act Proposal (Proposal) released last week, the NHR regime will be revoked from 1 January 2024 onwards, with the following consequences:The scope of the 20% flat rate applicable...
06/10/2023
Meet The Law - Real Estate & Tax
Law 56/2023 was published in the Official Journal today and comes into force on October 7th 2023, approving a set of initiatives proposed under the Mais Habitação (More Housing) program. The law was...
28/08/2023
Meet the Law - Tax
Decree-Law no. 73/2023 - Transposing Directive (EU) 2021/2101 regarding the disclosure of information on income tax by certain companies and branchesThe aim of this Decree-Law is to increase companies’...
03/05/2023
Real estate transaction costs and taxes in Portugal
1. Due diligence costs for the purchase of real estate 1.1 Municipal search Cost For due diligences: certified copies are paid according to the document or to the number of pages (varied). For transactions...
02/06/2022
Golden Visa
Find out more about the Golden Visa
05/03/2021
Meet the Law - Wind and Solar Power Stations – Property Tax
The Portuguese Tax Authorities (“PTA”) have issued a new understanding – Circular no. 2/2021 of March 3, 2021 – regarding the controversial issue of Property Tax on wind and solar power stations...
26/06/2020
DAC 6 - Reporting Deadlines postponed
Further to the proposal issued by the Commission a few weeks ago, and following the approval by the EU Parliament on 19 June, the Council of the EU has adopted on 24 June 2020 the revision of the directive...
21/05/2020
CMS Tax lawyers are speakers at the teach-in Conference Cycle promoted...
Patrick Dewerbe, coordinating partner of Tax at CMS Rui Pena & Arnaut, and Mónica Santos Costa, tax lawyer in secondment at CMS Francis Lefebvre, were speakers at the teach-in conferences cycle organized...
07/05/2020
Meet the Law | New VAT measures
Law n. 13/2020 published today foresees the following VAT measures, applicable with temporary effects:A.    VAT reduced rateThe application of the reduced VAT rate on imports, supplies and intra-EU...
20/03/2020
Portugal - Exceptional tax measures approved by the Portuguese Government...
1. What happens to tax obligations deadlines? Corporate Income Tax Special payment on account to be made in March can be made until June 30, 2020, without any additions or penalties; 2019 annual tax...
19/03/2020
Meet the Law | Exceptional tax measures approved by the Portuguese Government...
1.    What happens to deadlines for complying with tax ob­lig­a­tions? Cor­por­ate Income Tax •    The special payment on account to be made in March can be made until June 30, 2020, without any additions...