Chapter XIII · Liquidation of the company

Article 148 Liquidation by global transfer

Artigo 148.º · Liquidação por transmissão global

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

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1. The articles of association or a resolution of the members may provide that all the assets and liabilities of the dissolved company be transferred to one or more members, the other members being paid out in cash, provided that the transfer is preceded by the written agreement of all the company’s creditors.

1 - O contrato de sociedade ou uma deliberação dos sócios pode determinar que todo o património, activo e passivo, da sociedade dissolvida seja transmitido para algum ou alguns sócios, inteirando-se os outros a dinheiro, contanto que a transmissão seja precedida de acordo escrito de todos os credores da sociedade.

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2. Article 147(2) applies.

2 - É aplicável o disposto no artigo 147.º, n.º 2.

What we checked in this article

The requirement for the prior written agreement of all the company's creditors, the cash payment of the other members and the application of Article 147(2) 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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