Fiscal Representation

We wish to notify all our clients and former clients in simple terms, that given the recent changes in Portuguese legislation on par with that of other European countries, anyone who is non resident in Portugal (the Client) and owns property in Portugal or has interests in Portugal must be registered with the Tax Authorities in Portugal and MUST have a Fiscal Representative who is resident in Portugal (the Fiscal Representative).

The Fiscal Representative is charged with the obligation of communicating to the Client the communications received from the Tax Authorities in Portugal and to file Tax Returns where appropriate.
 
It is very likely that even though we may not have been in contact for a while, our colleagues or employees in Portugal are providing you with the service of Fiscal Representation and it may also be that your address in Portugal for tax purposes is lodged at their address.

In the interests of all persons who are required to have a Fiscal Representative in Portugal, the rights, duties and charges of a Fiscal Representative must be clearly understood and agreed.

Whilst our colleagues remain on record as being your Fiscal Representatives and or receive on your behalf correspondence from the Portuguese Tax Authorities they have the obligation of forwarding on to you such correspondence. This will continue to incur you a cost.

Please contact us to regularise your status and we shall be pleased to provide you with further information and standard terms of representation of Fiscal Representatives and a Legal Check Up.

Fiscal Representation Services

Certain services must be specifically agreed and be provided by qualified persons and it is your duty to comply with Portuguese law and to notify the Fiscal Representative any change of circumstances or address and to supply to the Fiscal Representative and Tax Authorities all relevant and required information and pay all taxes to the Government as well as fees due to the Fiscal Representative.

If you fail to comply with your obligations not only the Fiscal Representative has the right to terminate the Representation but you will continue to be liable before the Tax Authorities and subject to payment of fines and interest and this could have consequences for you.
 
If you are intending to sell, transfer or otherwise dispose of the whole or part of your property or there has been a bereavement you should ensure that you are fully conversant with your status in Portugal and we recommend that you take advantage of a new service being provided by this Firm jointly with our Portuguese colleagues known as the LEGAL CHECK UP.

Notice to Former Clients

We ask you to please read carefully the information in this site regarding Fiscal representation generally and below.

This notice is addressed specifically to all former or existing clients of Lita Gale Solicitors or the firms where Lita Gale personally represented individuals or companies and on their behalf obtained a Fiscal number (Numero de Contribuinte) and or as a result our colleagues and or the persons set out below are recorded as being the Fiscal Representatives in Portugal of such clients.

PLEASE CONTACT US IF YOUR FISCAL REPRESENTATIVE IS ONE OF THE PERSONS NAMED BELOW OR IF YOU HAVE A FISCAL NUMBER ie a NUMERO DE CONTRIBUINTE which was obtained through the firms or individuals set out below, after having read carefully the notes on this site regarding Fiscal Representation.

• LITA GALE Solicitors (formerly at 43-45 Gower Street London WC1E 6NA and now at Chancery House, 53-64 Chancery Lane London WC2A 1 RA)
• STONEHAM LANGTON & PASSMORE Solicitors (formerly of 8 Bolton Street Mayfair London W1);
• SWYCHER & Co Solicitors (formerly of 3 Dorset Street London W1);
• MIGUEL MOURA TAVARES - RUI SERGIO PIAO - CELIA BRITO - DINA SOUSA - JOAO LUCAS AMADO - JOSE MARIA FABIAO - LUISA BETTENCOURT.