Biography

Michelle Marichal-Soderberg, is a Member of the Corporate Department at O’Neill & Borges LLC, where she has practiced since 2002. She became a CPA in 2000.  As an attorney and accountant, Michelle focuses on corporate and tax law with a strong regulatory component, including tax planning, tax incentives, and employee benefits. Her ability to integrate financial and legal perspectives makes her a trusted advisor to clients operating in Puerto Rico’s highly regulated business environment.

Michelle has significant experience negotiating tax-exemption decrees and economic-incentive agreements before Puerto Rico’s Department of Economic Development and Commerce and PRIDCO. Michelle regularly assists businesses in structuring operations to maximize the benefits of Puerto Rico’s tax-incentive programs, including those targeting tourism, hospitality, and hotel development projects, where she advises on concessions, credits, and related incentives.

She also has experience representing clients before the Puerto Rico Gaming Commission on casino and sports betting regulatory and compliance matters, including licensing and registrations. She counsels operators, vendors, and hospitality groups on day-to-day compliance and strategic expansion in Puerto Rico’s evolving gaming market.

Her practice further extends to employee benefits, where she advises companies on the establishment, qualification, and ongoing compliance of Puerto Rico retirement and welfare plans, ensuring alignment with both local and ERISA federal requirements.

Michelle represents clients across multiple industries, including major hotel operators and owners, as well as manufacturing and medical device companies, among others. With dual credentials as a lawyer and an accountant, she is recognized for delivering commercially minded, compliance-forward solutions that advance business objectives while navigating Puerto Rico’s tax and regulatory landscape.