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
Imigration Law

A founding member of CTSU – Sociedade de Advogados, where he currently works as a lawyer.

Head of Tax, focusing on legal and tax advice to companies and individuals, preparation of contracts, assistance in merger and spin-off processes, and various due diligences.

Involved in the 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 the area of the tax process, (in the preparation of pleadings, including the preparation of legal challenges, opposition to tax enforcement, judicial review of fining decisions, acts complaints of the Chief Tax Office, request for the establishment of arbitral court, intervention at hearings for discussion, judgement and allegations and preparation of appeals to the higher courts).

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

Member of the Portuguese Bar Association.


  • Post-graduation in Tax Law by the Higher Institute of Management (2004/2005).
  • Master of Laws, Master of Legal Sciences Economics at the Universidade Católica Portuguesa, Faculty of Law(2000/2003), with a dissertation developed in the economic area.
  • Degree in Law, Faculty of Law, University of Lisbon in 1994.

Lecturer academic experience

  • Member of the CAAD Referees List in tax matters (since May 2014).
  • Trainer in the area of Tax Procedural Practices, for the Bar Association (Courses in April 2012, November 2012, October 2013September 2015, May 2016 and 2017).
  • Member of the Jury for Aggregation tests and member of the tests Correction Team and Appeals of the National Assessment and  Aggregation Examinations in the area of Tax Procedural Practices (since 2012).
  • Member of the Jury of Oral examinations at the public competition for access to the judiciary (Administrative and Fiscal Courts - via professional CEJ) (2014 and 2016).


Portuguese, English, Spanish and French.

Jorge Costa Martins