Jorge Costa Martins


Jorge Costa Martins

Edifício Duarte Pacheco

Av. Eng. Duarte Pacheco 7, 7º floor




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Main Practice Areas

Tax Law

Tax Litigation and Arbitration

Imigration Law

Founding member of CTSU – Sociedade de Advogados, A Deloitte Legal practice, where he practices as a lawyer.

Head of Tax, focusing on legal and tax advice to companies and individuals, assistance in merger and spin-off and various due diligence procedures.

Involved in tax area (in the preparation of requests for binding information, exercise of prior consultation rights, requests for 2nd asset valuation, hierarchical appeals, graceful complaints, review of requests from the tax act and requests for revision of the tax base) as well as in tax litigation area (in the preparation of pleadings, including the preparation of judicial procedures, opposition to tax enforcement, judicial review of fining decisions, complaints against acts of Chief Tax Office, request for the establishment of arbitral court, intervention at hearings for discussion, judgement and allegations and preparation of appeals before higher courts).

Head of immigration area, he has been involved in several Golden Visa procedures.

Member of the Portuguese Bar Association since 1997.



  • Post-graduation in Tax Law at Instituto Superior de Gestão, 2005
  • Master in Legal and Economic Sciences from the Law School of Universidade Católica Portuguesa the Lisboa, with a dissertation in the area of economics, 2003
  • Degree in Law from the Law School of Universidade de Lisboa, 1994



Portuguese, English, Spanish and French.

Jorge Costa Martins