These terms and conditions govern the use of the website adricosta.com (the "site") and any engagement with Adriana da Costa, independent tax advisor ("the advisor", "I", "me"). By using the site or engaging me as an advisor, you accept these terms.
1. Scope of services
I provide independent tax advisory and structuring services, including, without limitation: tax compliance reviews, cross-border relocation planning, crypto-asset tax structuring and reporting, ecommerce tax obligations, and ongoing advisory retainers. The exact scope of each engagement is agreed in writing before work begins.
I do not provide legal representation in litigation, statutory audit work, notarial services, regulated investment advice, or accounting bookkeeping under article 6 of the Statute of the Order of Certified Accountants (annex to Law 139/2015 of 7 September). Where your situation requires those services, I will recommend a qualified specialist.
2. Nature of the information on the site
All content on the site, including articles, guides, and any informational pages, is general in nature and intended for orientation purposes only. It does not constitute personalised tax, legal, or financial advice and should not be acted upon without prior verification of your specific case. Every situation is different. Confirm your case with me on a discovery call before you file.
3. Engagement, booking, and payment
- Discovery calls of up to fifteen minutes are offered free of charge for the purpose of confirming fit and scope.
- Paid consultations are payable at the time of booking through the online payment provider integrated with the booking platform.
- Plan-based engagements are subject to a thirty per cent (30%) deposit on kickoff, with the balance invoiced on delivery.
- Ongoing advisory engagements (the Advisory Partnership) have a minimum term of twelve months and are invoiced monthly.
- All prices are exclusive of Portuguese value added tax (IVA), which is added where legally required.
4. Rescheduling and cancellation
- Discovery calls may be rescheduled at no cost up to two hours before the scheduled time.
- Paid consultations rescheduled with more than twenty-four (24) hours' notice may be credited to a future booking.
- Paid consultations cancelled or missed with less than twenty-four (24) hours' notice are non-refundable.
- Plan engagements are non-refundable once the kickoff has occurred; any unused scope may, at the advisor's discretion, be credited to a future engagement.
- Mandatory consumer-protection rights under Portuguese Decree-Law 24/2014 are preserved. Where you book as a consumer, you retain the statutory right of withdrawal within 14 days of contract conclusion, except where the service has been fully performed with your prior express consent and acknowledgement that the right of withdrawal is lost on full performance (article 17(1)(a) of Decree-Law 24/2014).
5. Client responsibilities
Advice is prepared on the basis of the information you provide. You are responsible for ensuring that any information shared with me is accurate, complete, and current. The quality and reliability of any deliverable depend directly on the quality of the inputs provided.
6. Limitation of liability
To the maximum extent permitted by applicable law, my total liability under any engagement is limited to the fees paid for that engagement. I am not liable for indirect or consequential losses, nor for outcomes arising from incomplete information, third-party errors, legislative changes after delivery, or decisions made by you on the basis of the advice provided.
7. Confidentiality
All information shared in the course of an engagement is treated as confidential and is not disclosed to third parties except where required by law, or with your written consent. The duty of confidentiality continues to apply after the engagement ends.
8. Intellectual property
Written deliverables prepared for you become your property upon full payment of the corresponding fees, with a non-exclusive licence to use them for the purposes of your own affairs. Methodologies, frameworks, models, templates, and underlying know-how remain the intellectual property of the advisor and may be reused for other engagements.
The content of this website is protected under Portuguese and European intellectual property law. Reproduction, redistribution, or commercial reuse without prior written authorisation is prohibited.
9. Anti-money laundering and tax-evasion obligations
As an advisor providing tax services in Portugal, I am subject to professional obligations regarding the prevention of money laundering and the financing of terrorism (Law 83/2017, as amended), including identification of clients and reporting of suspicious transactions where required. By engaging me you accept that I may request identification documents and any additional information necessary to comply with these obligations.
10. External links
The site may contain links to third-party websites for reference. I do not control those websites and accept no responsibility for their content or for any consequence resulting from your use of them.
11. Governing law and jurisdiction
These terms and any matter arising from them are governed by Portuguese law. The competent forum is the judicial district in which the advisor is established, except where mandatory consumer-protection law requires another competent forum. Where the client is a consumer within the meaning of Law 24/96, the consumer may elect the forum of their own domicile, as required by mandatory law.
12. Changes to these terms
These terms may be updated from time to time. The version in force at the date of booking applies to the corresponding engagement. The current version is always the one published on this page, dated above. Material changes affecting engagements in progress will be notified with at least 30 days' advance notice.
13. Contact
For any question concerning these terms, please write to finance@adricosta.com.