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Paulo Núncio

Paulo Núncio rejoined the firm in 2016, having previously collaborated with the firm between 1997and 2007. He is a member of the tax team.

Between 2007 and 2011 he was a partner of an international law firm, integrating the respective tax department.

Between 2011 and 2015 Paulo Núncio was the Secretary of State for Tax Affaires of the Government of Portugal.
During his mandate several tax reforms were approved, namely the Tax Administration Reform (with the creation of the Tax and Customs Authority), the Electronic Invoicing Reform (with the creation of the e-invoicing program), the Corporate Income Tax Reform, the Personal Income Tax Reform, the Green and Environmental Taxes Reform and the Investment Funds Tax Regime Reform.  

He is a Specialist Lawyer in Tax Law, namely in corporate income tax, international tax law and cross-border reorganisations. 

Lecturer in the Master’s course on “Law and Management” at the Nova School of Business and Economics in partnership with Law Faculty of Nova University of Lisbon.

Paulo Núncio is an author of several articles published on tax matters and regularly participates as speaker in tax conferences.   


Practice Areas



Law Degree (Portuguese Catholic University Law School, 1991). Internship at the European Commission in the Legal Services Department (1992). Specialist Lawyer in Tax Law, title awarded by the Portuguese Bar Association (2004).


Portuguese Bar Association (admitted in 1994). Portuguese Tax Association. Portuguese Tax Consultants Association. International Bar Association.


Portuguese, English, French and Spanish.

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