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Lily Gruba Zambrano & Gruba

Lily Gruba

Zambrano & Gruba



Practice areas

Taxation; commercial law; banking & finance; cross border transaction structuring; M&A


Lily Gruba is the managing partner of the Zambrano Gruba Caganda & Advincula law firm. As such, she supervises the overall practice, management, and day-to-day operations of the Firm. She acts as an overseer of the strategies proposed and adopted by members of the Firm to best address the needs of its clients.

Equipped with a Master of Laws Degree from Georgetown University Law Centre in Washington D.C., Lily specializes in taxation, commercial law, banking & finance, cross border transaction structuring, mergers & acquisitions, and contracts. Her expertise is sought after by a variety of clients from different industries. She holds key relationships with clients comprising of directors and shareholders of top corporations and leading business individuals in the country.

A leading name in the field of taxation law, Gruba advises several multinational companies on effective strategies for tax planning. Using her vast knowledge in the tax audit process, she also supervises a team of lawyers in handling cases for deficiency tax assessments both at the administrative and judicial level.

Well-known for her expansive experience in the banking industry, Gruba’s clientele include borrowers and lenders alike. She directly supervises a team of lawyers in the preparation, review, and finalization of documentation for regular loan operations of a publicly-listed universal bank, including the final checking of loan and collateral documents prior to release of loan proceeds.

Asialaw Profiles, another legal rating publication, says that: Lily K Gruba, its managing partner, “is technically knowledgeable, has effective interpersonal skills and is highly regarded in the business sector.” She is “one of the best tax lawyers in the country.” In effectively meeting the demands of clients, “[s]he is ably assisted by a team of very competent lawyers in the field of taxation, dispute resolution and M&A planning and execution”

Gruba has previously held the following positions: associate dean, Ateneo de Manila University School of Law; faculty member, Taxation, Taxation Law Review, Local Government Taxation and Mergers and Acquisitions, Ateneo de Manila University School of Law; bar reviewer, Tax Remedies, Ateneo de Manila University School of Law; and general counsel and board member of a leading commercial bank.

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