OurLegal Services
Specialized legal consulting in Real Estate Law, Corporate Law, Investment, Immigration Law and Tax Law.


Teresa Arriaga e Cunha
Founder and Principal Lawyer of TACLE

Teresa Arriaga e Cunha
Founder and Principal Lawyer of TACLE
Legal Housekeeping
Ongoing Legal Support for Businesses and Individuals
We provide close, agile, and rigorous legal support, designed to simplify complex legal decisions. We assist companies, startups, and private clients with solid, tailored legal solutions in corporate law, real estate, immigration, and wealth management.
TACLE Methodology – Strategic and Ongoing Legal Support
At TACLE, legal support may start with a conversation, a challenge, or a specific legal concern. We operate with discretion, confidentiality, and proximity, following our proprietary methodology designed to provide clear, tailored, and strategic legal solutions — whether to solve a problem or prevent one.
Our approach is based on four essential stages:
- Legal Check-up
- Legal Diagnosis
- Personalised Action Plan
- Ongoing Legal Support
This process allows us to anticipate risks, address critical issues, protect interests, and ensure legal security in every decision — for companies, entrepreneurs, and private clients.
Areas of Practice

Real Estate Law
We provide specialized legal advisory in all phases of real estate transactions in Portugal, with close, technical, and strategic legal support tailored to each client’s profile — whether individual, investor, or company.
Legal Due Diligence and Property Analysis
We conduct comprehensive legal due diligence, including verification of property title, encumbrances, urban planning compliance, licenses, and regulatory obligations. This essential step ensures legal certainty and helps prevent future risks in the transaction.
Contract Negotiation and Structuring of Real Estate Transactions
We assist in negotiating and structuring real estate transactions, aligning the interests of all parties involved. Our legal advisory ensures balanced, secure, and enforceable agreements — even in complex operations involving multiple stakeholders.
Drafting and Review of Real Estate Contracts
We prepare and review all types of real estate contracts with precision and legal accuracy — including promissory sale and purchase agreements, final deeds of purchase and sale, lease agreements, assignment of contractual position, and construction contracts. Our aim is to ensure legal validity and alignment with the client’s strategic goals.
Public Deed, Real Estate Taxes, and Property Registration
We provide comprehensive support throughout the entire process leading up to the execution of the public deed of purchase and sale, including assistance with the issuance of the tax payment slips for applicable real estate taxes, such as IMT (Property Transfer Tax) and Stamp Duty. We also ensure the subsequent property registration(s) and the operation’s compliance before the Portuguese Tax Authority. We guarantee full compliance with all legal requirements necessary for the formalisation and enforceability of the transaction.
Legal Advisory for Real Estate Investment
We advise national and international investors in structuring real estate investment operations in Portugal. Our legal consulting includes strategic planning, risk mitigation, and tailored legal solutions to ensure long-term stability, legal security, and return on investment.

Corporate Law
We offer specialized legal advisory in Corporate and Business Law, focusing on resolving legal and strategic issues that impact companies’ operations and growth. Our services include legal support in contract negotiation, corporate restructuring, company incorporation, ensuring legal compliance, efficiency, and the protection of business interests.
Commercial Contracts
We draft, review, and negotiate commercial contracts with a focus on clarity, legal security, and the protection of the company's interests. We work with service agreements, distribution and supply contracts, franchising, and commercial partnerships, ensuring full legal compliance and mitigating operational risks.
Mergers, Acquisitions, and Corporate Restructuring
We provide legal support in merger and acquisition (M&A) processes, spin-offs, share purchases, and corporate reorganizations. Our services include legal due diligence, transaction structuring, and support throughout the negotiation phases, ensuring efficiency and legal certainty in every operation.
Corporate Law and Business Structuring
We provide legal advisory on company incorporation, definition of corporate models, the drafting of articles of association and shareholders’ agreements. We also support corporate transformation operations, structural changes, and internal governance matters, ensuring full compliance with legal obligations throughout the company’s lifecycle.
Ongoing and Strategic Legal Support for Business Growth
We provide continuous legal support to companies at every stage of development, with a strong focus on reviewing and negotiating commercial contracts, managing legal risks and addressing recurring legal matters. We act as strategic legal partners in business growth and investment, offering legal consultancy for business expansion, corporate restructuring, investor relations and ensuring legal security in corporate decision-making.
Startups, Innovation and Entrepreneurship
We provide specialized legal support for startups, tech companies, and innovative ventures from ideation to scaling. We assist with company formation, drafting founders' agreements, defining governance models, intellectual property protection, and negotiation with investors (seed capital, venture capital, and business angels). We structure stock option plans, support fundraising rounds, and ensure legal security for the growth of disruptive businesses.

Business Investments and Asset Management
We provide strategic legal advisory to investors seeking to enter or expand their presence in Portugal. Our services include risk assessment, definition of efficient legal and corporate structures, as well as the preparation of secure operations tailored to the aims and profile of each investment project.
Legal Structuring of Investments
We assist in selecting the most appropriate corporate model, governance structure and contractual framework for investment operations. Our advisory ensures full legal compliance, alignment with the strategic goals of the investor and minimization of legal risks.
Legal Due Diligence and Risk Assessment
We conduct comprehensive legal due diligence, including document analysis, regulatory compliance checks, and identification of hidden liabilities. This critical phase provides a solid foundation for secure and informed investment decisions.
Private Equity and Venture Capital
We offer personalized legal advisory in private equity and venture capital transactions, supporting all stages of the investment lifecycle — from initial entry and equity participation to the drafting of shareholders’ agreements and eventual exit strategies. Our experience covers institutional investors and startups in fundraising phases.
Legal Support in Business Asset Transactions
We provide legal advisory in transactions involving business assets, including the acquisition, reorganization, and legal assessment of corporate shares, real estate, or other strategic assets. Our services include legal analysis of share ownership, encumbrances, restrictions on transferability, and other contractual or statutory conditions. We ensure legal security and contractual efficiency throughout all phases of the transaction.
Strategic Legal Consulting for Investors
We deliver strategic legal consulting to national and international investors aiming for secure, transparent, and results-oriented operations in Portugal. Each project benefits from tailored legal monitoring focused on effective structuring and protection of investment interests.

Immigration Law
We provide specialized legal advisory in immigration to Portugal, supporting individuals and families through every stage of the relocation process. Our services focus on the issuance of visas, residence permits, Golden Visa, and Portuguese nationality, always ensuring legal compliance and delivering tailored solutions adapted to each client’s circumstances.
Visas and Legal Entry into Portugal
We assist with applications for various types of visas for Portugal, including residence visas for entrepreneurs (D2), passive income holders (D7), highly qualified professionals (D3), digital nomads (D8), and others. Our services include document preparation, application submission, and follow-up with consular services and the Agency for Migration and Asylum (AIMA).
Residence Permits and Golden Visa
We provide legal advisory for the issuance and renewal of residence permits in Portugal, whether for retirement, professional, family, or investment purposes. We offer full legal support for investors applying for the Golden Visa, ensuring compliance with legal requirements and proper structuring of the operation.
Family Reunification
We handle family reunification procedures, ensuring that family members can reside legally together in Portugal. Our advisory includes eligibility assessment, documentation, and full representation throughout the process, with close attention to the protection of family rights.
Acquisition of Portuguese Nationality
We assist clients in obtaining Portuguese nationality by naturalization, marriage, ancestry, or length of residence. We provide complete legal guidance, prepare all necessary documentation, and ensure the application is grounded on solid legal arguments.
Legal Relocation Support in Portugal
We support individuals and families in their legal relocation to Portugal, managing matters such as obtaining a Portuguese tax identification number (NIF), social security registration, lease agreements, and regularization of their migration status. Our comprehensive and practical legal advisory ensures a smooth and secure transition.

Tax Law
We advise individuals, startups and companies on all tax matters: from strategic planning to regular compliance (Personal Income Tax, Corporate Income Tax, VAT, Property Transfer and Municipal Property Taxes, Stamp Duty) and international taxation. We review transactions, identify available tax benefits, liaise with the Portuguese Tax Authority, and represent clients in tax disputes. We do so with technical rigor and full transparency, always integrating the tax dimension within the comprehensive legal support we provide.
Tax Planning and Compliance
We advise on the definition of the most suitable tax structure for each situation, whether in company incorporation, corporate reorganisations or investment operations. We prepare and monitor the fulfilment of recurring obligations (Corporate and Personal Income Tax, Annual Returns, withholding taxes, advance payments and adjustments) and handle formal requests, communications and clarifications before the Tax Authority whenever required.
Personal and Corporate Income Tax Across the Lifecycle
We support individuals in the taxation of employment income, pensions, investment income, rental income, capital gains and other categories, as well as in the management of changes of tax residence and applicable regimes. For companies, we ensure the proper framework of deductible expenses, tax benefits and incentives, loss carryforwards and dividend distribution policies, guaranteeing alignment between operational reality and tax requirements.
VAT and Transaction- and Property-Related Taxes
We analyse the application of VAT in supply chains — domestic and intra-EU operations, exemptions, reverse charge mechanisms and refunds — and ensure the correct treatment of Stamp Duty in financing and contractual arrangements. In the real estate sector, we advise on Property Transfer Tax (IMT) and Municipal Property Tax (IMI) from the structuring of the transaction through to registration, ensuring legal compliance and predictability of tax burdens.
International Taxation
We assist clients with tax residence matters, the application of Double Taxation Treaties, obtaining residence certificates, withholding taxes and, where applicable, transfer pricing issues. When advising foreign investors and cross-border structures, we ensure a robust alignment between the Portuguese tax framework and international requirements, promoting consistency, efficiency and legal certainty.
Tax Procedures and Litigation
When tax disputes arise, we represent clients in administrative claims, hierarchical appeals and judicial challenges, including proceedings before arbitral tribunals. We also handle binding ruling requests and protective measures such as suspension of enforcement or negotiation of payment instalment plans. Our objective is straightforward: to deliver effective solutions and consistently safeguard our clients' position.
Integrated Tax Advisory Services
We provide integrated tax advisory services to companies, investors and individuals, combining planning, compliance and litigation with technical precision and practical focus. We act closely and proactively: framing transactions, anticipating risks, structuring efficient solutions and ensuring compliance with tax obligations before the Tax Authority and other competent entities.

Founder and Principal Lawyer of TACLE
Teresa Arriaga e Cunha
Teresa Arriaga e Cunha has built an academic and professional path that spans Portugal and the United States, combining legal precision, strategic insight, and a human-centred approach to legal practice.
She holds a Law degree from Universidade Católica Portuguesa, where she also completed a Master's in Law and Management and a postgraduate diploma in Corporate Law. She further pursued an LL.M. (Master of Laws) at Washington University in St. Louis, one of the most highly regarded law schools in the United States.
Before founding TACLE, Teresa worked at several of the most respected national and international law firms, focusing her practice on Real Estate Law, Corporate Law, and Immigration Law.
With over ten years of experience, she is known for her thoughtful case analysis, clear legal communication, and dedication to delivering effective, tailored solutions for each client — whether companies, investors, or individuals.
She is a member of the Portuguese Bar Association and is fluent in English and Spanish.

Senior Tax Consultant
Sérgio Varela Alves
Holds a Law Degree and a Master's in Law from the Faculty of Law of the University of Lisbon, where he served as an Assistant Lecturer in several courses — Tax Law, International Economic Law, Financial Markets Law and European Union Law — and is currently a Guest Assistant Professor of Law at the Institute of Social and Political Sciences of the University of Lisbon.
With a career fully dedicated to taxation, Sérgio has extensive experience advising companies, investors and individuals, having assisted in numerous national and cross-border transactions involving tax planning, taxation of residents and non-residents, expatriate regimes, corporate restructurings, tax audits and compliance with obligations before the Portuguese Tax Authority.
At TACLE, Sérgio is part of the Tax Law practice area, providing rigorous tax advisory and delivering effective solutions for companies, investors and individuals.
Sérgio is the author of several articles on international taxation and the taxation of residents and non-residents, and is fluent in English and Spanish.
Testimonials
Our clients are our main reference. Get to know some of the experiences of those who have already trusted our legal services.
"Working with Theresa was a game-changer when I bought my dream house in Portugal. The property was truly one of a kind, but the deal came with a lot of complications and issues with the documentation. Theresa handled everything with care and precision, fixing the paperwork and making sure the deal went through smoothly. Beyond the legal side, she also helped with valuable advice and recommendations that made the whole process easier. I couldn't have done it without her."
"I engaged Teresa for my first Portuguese property purchase. She was thorough and helpful throughout, advising me every step of the way while overseeing key contractual details and payments in a timely manner. Thanks to Teresa, my purchase was concluded within weeks, not months, and I now have the utmost confidence in investing further in the Portuguese property market."
"Teresa was a lifesaver in securing my D7 visa for Portugal. Their expertise and clear guidance made the complex process smooth and stress-free. They were thorough, professional, and truly cared about my case. On top of that, anytime I had related questions outside of immigration - she was able to connect me with the right people. Thanks to her, I'm now happily settled in Portugal. Highly recommend!"
"We are Americans and were looking for property in Portugal. As foreigners, the process was intimidating. We were so relieved when we met Teresa! She was competent, intelligent, and knowledgeable. Once we retained her, we felt so much more comfortable. I would recommend her firm and will contact her again for our future legal needs in Portugal."
"I cannot speak highly enough of the outstanding legal services I received from Teresa. From our very first consultation, she demonstrated the perfect balance of professionalism, expertise, and genuine care for my situation. She took the time to listen carefully, explained every step of the legal process in clear terms, and consistently kept me informed along the way. What truly set Teresa apart was her unwavering dedication and sharp attention to detail. I always felt like I was in the most capable hands. She advocated for me with confidence and integrity, and the services provided exceeded my expectations. If you are looking for a knowledgeable, trustworthy, and compassionate attorney who truly puts clients first, look no further. I wholeheartedly recommend Teresa Arriaga e Cunha without hesitation. This was an incredibly positive experience from start to finish, and I am beyond grateful for her support and guidance."
Contact
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Quinta da Bicuda, Rua da Bicuda s/n
2750-682 Cascais
Largo do Jogo da Bola, 7 Carnide
1500-367 Lisbon
Article published at "Direito das Sociedades em Revista"
We share legal knowledge based on our research. Check out our latest scientific article, published in the journal "Direito das Sociedades em Revista", with practice in law and business context.
Vol. 32 | October 2024
Theme: The Business Judgment Rule and its application in Portuguese Law
This article analyzes the origin and evolution of the Business Judgment Rule in the USA - based on the case Percy v. Millaudon (1829) - and its impact on North American jurisprudence.
We study the introduction of this rule in Portuguese Law in 2006, specifically in article 72, paragraph 2, of the Commercial Companies Code, and its articulation with the duties of care and loyalty provided for in article 64.
The article draws a parallel between the two legal systems and discusses the adoption of this doctrine in the national context.
Keywords:
Corporations; Business Judgment Rule; Duty of Care and Duty of Loyalty; Burden of Proof; Common-Law