RPBA is a Portuguese tax law boutique firm, paying attention to every detail and willing to unravel the most intricate tax challenges.

RPBA believes that needs in this field are better served by a small pool of young, dynamic and talented individuals than by a vast number of average consultants. 

RPBA emphasizes tailor-made and partner supervised services to carefully selected Clients, who enjoy personalized attention, undivided dedication and full availability.

RPBA is focused on niche practice areas, where it believes that it is able to excel, being that we incorporate studying, pro bono, publishing, teaching and associative and public activities in our professional lives. 

RPBA has highly skilled Portuguese tax lawyers who develop Tax Consulting, Tax Opinions, Tax Legislation Design, Tax Planning and Tax Litigation, either on International or Domestic Tax Law, with a focus on income and estate taxes. 

RPBA has specific expertise in personal residence planning in Portugal (namely through the Portuguese non-habitual tax resident regime) and abroad, Family Office setting-up and management and corporate and business restructuring.

RPBA team receives constant tax training and knowledge updates and publishes regularly an array of fiscal content, from computer presentations to articles in academic reviews.

RPBA offers a personalised service: for each Client there is an identified contact, relationship manager and delivery responsible person, providing a focal coordinating point.

For more information on our services and to meet our team please download the RPBA brochure.

News icone

Recognition icone

Social Responsability icone

Latest News     View all 
Chambers & Partners 2017 logo

RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2017 directory 17-04-2017



Read the full article

In the 2017 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").



New post from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" on real estate income and Personal Income Tax 31-03-2017

Read the full article

In this post (in Portuguese), Ricardo da Palma Borges, RPBA's Managing Partner and Specialist Lawyer in Tax Law, analyses real estate income under the Personal Income Tax, namely the deductible expenses, the income and loss clearing between the various holders of income within the same household and the loss carry-forward mechanism.

To read this post click here.


RPBA logo

RPBA presents its new corporate image 09-03-2013


Read the full article

RPBA - Ricardo da Palma Borges & Associados has updated its corporate image and will use a new institutional logo.

This new logo retains the same font and color codes as the previous one, ensuring a link with the history of the firm, with almost a decade of existence.

Nevertheless, it also reflects RPBA’s status as a specialized tax boutique serving an increasingly global clientele and establishing synergistic relationships with its clients, suppliers, employees, other lawyers, auditors, certified accountants and with the community at large.


In this context, our Tax Identification Number and Firm name have also changed:

  • New Tax Identification Number: 514 206 640
  • New Denomination: Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.
Latest Publications    View all ►
Livro "Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise comparativa"

“Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise comparativa” [Transfer of assets and exchange of shares under the tax neutrality regime – a comparative analysis] (Maria Júlia Ildefonso Mendonça), 2016, Livraria Almedina, Coimbra. (Language: Portuguese)

Buy Now


Tax planning for incoming individual sportspersons cover book

"Portugal: Tax planning for incoming individual sportspersons" (Ricardo da Palma Borges / Pedro Ribeiro de Sousa) in Global Sports Law and Taxation Reports, Volume 7, No. 1, March 2016, pp. 24-30.

Buy Now


A Residência no Direito Internacional Fiscal Livro

"A Residência no Direito Internacional Fiscal" [Residence in International Tax Law] (Gustavo Lopes Courinha), 2015, Livraria Almedina, Coimbra. (Language: Portuguese)

Buy Now button

Latest Newsletters    View all ►

- Regimes de comunicação de transferências transfronteiras e de contas no exterior e medidas de derrogação do sigilo bancário - Updated 13.03.2017 (Language: Portuguese)

- Responsabilidade Extracontratual da Administração Tributária - 02.06.2016 (Language: Portuguese)

- Novo Imposto Sucessório? / New Inheritance Tax? - 21.01.2016 (Language: Portuguese)


Latest Presentations     View all ►

- Le Régime Fiscal Portugais des Résidents Non Habituels - Updated 21.04.2017 (Language: French)

- Real Estate Tax Planning in Portugal - the offshore company holding Portuguese real estate case-study - Updated 10.03.2017

- The Portuguese Non-Habitual Tax Resident Regime - Updated 07.03.2017


Latest Blog Posts     View all ►

Standard Legal and Tax Step Plan on Becoming a Portuguese Non-Habitual Tax Resident - 16.08.2016

International Tax Transparency (Controlled Foreign Entities) - 05.05.2016

A Transparência Fiscal Internacional (Controlled Foreign Entities) - 05.05.2016 (Language: Portuguese)



RPBA uses cookies to ensure that we give you the best experience on our website. By using our website you agree to our use of cookies in accordance with our Cookie Policy.