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Nuno Figueirôa Santos

Partner
Lawyer

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

Nuno Figueirôa Santos is a partner at Tax practice.

He has over 15 years´ experience providing tax legal advice to a roster of domestic and international companies regarding the structuring of financial transactions, acquisitions and reorganization of national and multinational groups.

His experience spans several sectors, notably financial services, energy, pharmaceutical, communications, real estate and services.

Nuno is also very active within private wealth, advising domestic and international private clients in the legal and tax structuring of their investments and estates.

Nuno is ranked for Private Wealth Law High Net Worth, Portugal, by Chambers & Partners High Net Worth 2023 guide and he is also recommended for Tax, by Legal 500, 2023. Moreover he is acknowledged as Notable  Practitioner for General Corporate Tax and Indirect Tax, by ITR World Tax 2023, as well as Highly Recommended lawyer for Corporate Tax by Leaders League, 2023. He was also recognised as a Rising Star by the Euromoney LMG Expert Guides in 2016.

Joined CMS Portugal in 2012.

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Nuno Santos is outstanding as a partner able to grasp the complex details of a transaction or a particular situation, and who is always able to relay a solution or a way of approaching such complexity with clarity and precision. This is in part from having a very good commercial command of business but also from knowing when to ask the right questions. Nuno always makes himself available even if not entirely convenient to him something which is also appreciated, and furthermore is very patient and skilled at educating others, explaining in simple language even quite complicated matters.

Legal 500

Recognised Lawyer for Tax

Legal 500 (2021)

Relevant experience

  • Visiting Professor of Corporate Tax in the Postgraduation Course in Audit and Tax at ISAL
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Memberships & Roles

  • Member of the Portuguese Bar Association since 2006
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Lectures list

  • Speaker in tax seminars regarding Portuguese and international tax matters
  • Trainer of the training unit "Essential Aspects of IRC" within the Postgraduate Course in "Audit, Management Control and Taxation", promoted by ISAL - Instituto Superior de Administração e Línguas in partnership with Grant Thornton
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Education

  • Law degree, Faculdade de Direito, Universidade de Lisboa
  • Postgraduate degree in Tax, ISCTE/Overgest
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Expertise

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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...
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’...
02/06/2022
Golden Visa
Find out more about the Golden Visa
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...
19/11/2019
Meet the Law - Tax
Resolução da Assembleia da República n. 225/2019, gazetted on 14.11.2019, approved the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (known...
21/07/2017
NHR regime | Dividends from Dubai
Following a litigation procedure filed recently to challenge a personal income tax (“IRS”) assessment of 35% on dividends received from Dubai by a tax resident individual eligible for the special...
20/07/2017
NHR regime | Dividends from Dubai
Following a litigation procedure filed recently to challenge a personal income tax (“IRS”) assessment of 35% on dividends received from Dubai by a tax resident individual eligible for the special...
06/11/2013
Meet The Law | Tax
On the 1st of November 2013 it has been implemented the new Debt Settlement Outstanding Regime to the Authority Tax and Social Security Act ("Regularisation Scheme"), approved by Decree-Law no. 151-A/2013...
09/10/2013
Meet The Law | Tax
The Council of Ministers approved, on the 3rd of October an Outstanding Scheme and Temporary Settlement of Debts to the Tax Authority and Social Security, under which it provides:Re­mis­sion of arrears...
09/08/2013
Meet The Law | Tax
It has been published the Law no. 55/2013, of August 8, which established from July 1, 2013, an exemption of Income Tax of Individuals Collective (IRC) for interest and royalties dued or paid by entities...
11/02/2013
Meet The Law | Tax
The fundamentals of the recent Judgment in subject will allow taxpayers to challenge the separate taxation of costs incurred for representation expenses and vehicles between 01.01.2008 and 05.12.2008...