Chapter IX · Mergers of companies · Section I · Domestic mergers

Article 106 Form and applicable provisions

Artigo 106.º · Forma e disposições aplicáveis

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. The merger instrument must take the form required for the transfer of the assets of the companies being acquired or, where a new company is formed, of the companies participating in that merger.

1 - O acto de fusão deve revestir a forma exigida para a transmissão dos bens das sociedades incorporadas ou, no caso de constituição de nova sociedade, das sociedades participantes nessa fusão.

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2. Without prejudice to the preceding paragraph, where the merger takes place by formation of a new company, the provisions governing its formation must be observed unless their underlying rationale requires otherwise.

2 - Sem prejuízo do disposto no número anterior, se a fusão se realizar mediante a constituição de nova sociedade, devem observar-se as disposições que regem essa constituição, salvo se outra coisa resultar da sua própria razão de ser.

What we checked in this article

Required asset-transfer form and the special position of merger by formation of a new company are retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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