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Mónica Santos Costa
Counsel

Lawyer

Mónica Santos Costa

Languages
  • Portuguese
  • English
  • French
  • Spanish
Social media

Mónica Santos Costa is a Counsel in the Tax team.

Mónica has over 20 years of experience in tax consulting, namely providing tax advice to the financial services industry, including in-house assistance to credit institutions and cross-border taxation of financial products.

She is an expert in personal tax services, including tax residence structuring, and in providing tax services related to wealth protection, estate and succession planning, and sensitive wealth transfers.

Mónica has been assigned to CMS Francis Lefebvre (France) between 2018 and 2021, dedicated to French speaking clients, investing or transferring their residence to Portugal.

Mónica is recognised as a Highly Regarded Practitioner and Women in Tax Leader by  ITR World Tax, 2024. She is also acknowledged as Recommended by Legal 500, 2025. Moreover, she is recognised for Tax, by Best Lawyers for the past years.

Joined CMS Portugal in 2018.

Awards & Recognitions
01
  • Quote
    Highly regarded Women in Tax
    ITR World Tax

Relevant experience

  • Mónica was a Assistant Lecturer in Taxation, at the Instituto Superior de Gestão, at university degree, and at the course of Taxation in a Postgraduate Course in Finance

Publications

  • COSTA, Mónica Santos – “OE 2024: o IRS e a empresa”, in Vida Económica, 2024
  • COSTA, Mónica Santos – “Mais-valias imobiliárias - Regime do Reinvestimento: o que ficou e (já) mudou no Programa Mais Habitação”, in Funds People, 2024
  • COSTA, Mónica Santos – “Ainda sobre o fim da “injustiça fiscal” ou do regime dos Residentes não Habituais”, in Observador, 2023
  • COSTA, Mónica Santos – “Buying a second home in Portugal: what you need to know from a tax perspective”, in Portugal Resident, 2023
  • COSTA, Mónica Santos – “Digital Nomads relocating to Portugal: 3 tax and legal pitfalls foreign employers must avoid”,(em co-autoria com Tiago de Magalhães)  in Investment Migration Insider (IMI), 2023
  • COSTA, Mónica Santos – “IRS sobre os rendimentos prediais: quais são os gastos dedutíveis?”, in Diário Imobiliário, 2022

Memberships & Roles

  • Member of the Portuguese Bar Association since 1998
  • Tax Arbitrator at Centro Português de Arbitragem Administrativa (CAAD)

Lectures list

  • Speaker at various conferences (e.g., on the State Budget and other current tax issues)
  • Guest speaker for Taxation courses
  • Contributor to various publications in Portuguese, English and French (e.g., tax guides, opinion articles published in the daily press and technical publications)

Education

  • Law Degree, Faculdade de Direito, Universidade Católica Portuguesa
  • Postgraduation degree in Tax Law, ISG - Instituto Superior de Gestão
Practice Areas
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