Paulo Núncio


Paulo Núncio rejoined the firm in 2016 and became a non-equity partner in 2019. Previously, he had been with Morais Leitão for a decade – from 1997 to 2007.

A specialist lawyer in Tax Law, his practice is particularly focused on corporate income tax, international tax law and cross-border reorganizatons.   

From 2007 to 2011, he was a partner at an international law firm, as a member of its fiscal department in Portugal.

From 2011 to 2015, he served as Secretary of State for Tax Affairs of the Government of Portugal. During his mandate several tax reforms were approved, namely the Tax Administration Reform (creation of the Tax and Customs Authority), the Electronic Invoicing Reform (creation of the e-invoicing program), the Corporate Income Tax Reform (reduction of corporate tax rate from 25% to 21%), the Personal Income Tax Reform (creation of a family tax splitting system - family quotient - for families with children), the Green and Environmental Taxes Reform (creation of tax incentives for electric and hybrid vehicles) and the Investment Funds Tax Regime Reform.

In the academic circuit, he’s an Invited Assistant Professor in the master’s course on “Law and Management” at the Nova School of Business and Economics (Nova SBE) in partnership with Nova Law School.

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


Law Degree (Católica Lisbon School of Law, 1991). Internship at the European Commission in the Legal Services Department (1992).


Portuguese, English, French and Spanish.


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