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Fernando Castro Silva

Fernando Castro Silva



  • Tax

WSG Practice Industries



Between 1982 and 1989, lawyer for the SONAE Group, responsible for a large number of company purchase transactions, mergers, spin-offs and internal restructuring operations, during the intense stage of creating the Group. In 1988 founded BL&C, Auditores e Consultores, Lda., an audit and consultancy firm with links to the French audit and consultancy firm, Guerard Viala, and between 1988 and 2005, was responsible for tax litigation and consultancy activities. Between 1995 and 2005, following the merger of Guerard Viala and Mazars, was international partner at Mazars & Guerard. In 1994, founded Castro Silva & Associados, Sociedade de Advogados.

Joined firm:2006 (Portugal)

Bar Admissions

Portuguese Bar Association, accredited Tax Law Specialist; appointed by the Ministry of Economy and Finance to the Commission for Tax Reform (1999-2001); appointed by the Ministry of Economy and Finance to the working group on evaluating tax benefits (2005); member of the tax law recognition panel of the Portuguese Bar Association; member of the Management Board of the Institute of Company Lawyers of the Portuguese Law Society . Former member of the Institute of Chartered Accountants.


Degree in Law, Faculty of Law, Universidade de Lisboa. Postgraduate course in Civil Law, Universidade Católica Portuguesa.
Professional Career

Professional Activities and Experience

Teaching Experience

Responsible for "Taxation of Groups of Companies" module, postgraduate course on Company Law, Universidade Católica Portuguesa (2005

  • 2006).

  • Articles

    Speaker at various seminars on taxation and accountancy, focusing particularly on the study of the 1988 reform of Income Tax in the banking and insurance sectors and on the taxation of financial products.

    Articles and Publications:
    Several publications in the area of Company Law and Tax Law (especially in the financial and insurance sectors), notably including:

  • “Inter-company relations (linked companies)” (*), Revista del Notariado, nº 4, 1986, pp. 489-538.
  • “Real Right to Principal Residence (contribution to clarifying certain Accounting and Tax Aspects” (*), FISCO, nº 27, January 1991
  • “Investment in Portugal: Tax Effects of Certain Legal Structures” (*), FISCO, nº 37, December 1991.
  • “Tax Regime for Awarded Interest” (*), FISCO, nº 51/52, February/March, 1993 (co-author João Espanha).
  • “Foreign Currency Options (Consideration of Certain Accounting and Tax Aspects)” (*), FISCO, nº 54, May 1993.
  • “Position of Insurers in relation to the withholding exemption under Article 10.1 of Decree Law 218/89 of July 1, 1989” (*), FISCO, nº 62, February 1994 (co-author João Espanha).
  • “Tax Reform: Scope and Motivation” (*), FISCO, nº 92, October 2000.
  • “IRC-OE2003-Loss Deduction with partial capital transfer” (*) , FISCO, nº 111/112, January 2004.

    Also a member of the editorial board for “FISCO” and “FISCALIDAD”.

    (*) originally published in Spanish/Portuguese. For further information see Spanish version of CV.

  • WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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