A trusted partner in your corner. That’s what makes the difference.

Our Firm

Your trusted business partner in Puerto Rico.

As a leading full-service law firm in Puerto Rico, O’Neill & Borges provides the comprehensive legal support businesses and institutions need to succeed on the Island. With more than 60 years of experience, companies rely on our team to navigate Puerto Rico’s complex legal and regulatory landscape with clarity, precision, and strategic insight. Based in San Juan, our multidisciplinary attorneys deliver trusted guidance across corporate, transactional, regulatory, and litigation matters, helping clients advance, adapt, and achieve their goals with confidence.

Featured Attorney

Michelle Marichal-Soderberg

With more than two decades of experience advising businesses in Puerto Rico, Michelle Marichal-Soderberg brings a unique combination of legal and financial insight to complex corporate, tax, and regulatory matters. As both an attorney and a CPA, Michelle helps clients navigate Puerto Rico’s tax and incentive landscape with a practical, business-focused approach—structuring opportunities, identifying efficiencies, and developing strategies designed to support long-term growth and compliance.

Michelle’s practice spans tax planning and incentives, economic development, hospitality and hotel projects, gaming regulation, and employee benefits, with extensive experience representing clients before Puerto Rico’s regulatory and economic development agencies. She advises major hotel operators and owners, manufacturing and medical device companies, and other businesses seeking to maximize opportunities while successfully navigating Puerto Rico’s evolving regulatory environment. Learn more about Michelle, her experience, and the breadth of her practice by exploring her full bio here: