2. Tax debts not yet due on the date of dissolution do not prevent distribution under the preceding paragraph, but all the members become liable for those debts without limit and jointly and severally, even if they set aside, by whatever means, the amounts they estimate are needed to pay them.
2 - As dívidas de natureza fiscal ainda não exigíveis à data da dissolução não obstam à partilha nos termos do número anterior, mas por essas dívidas ficam ilimitada e solidariamente responsáveis todos os sócios, embora reservem, por qualquer forma, as importâncias que estimarem para o seu pagamento.
Immediate distribution only where the company has no debts at dissolution, and the members' unlimited joint and several liability for tax debts not yet due even if they set aside amounts for them, 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.