Chapter XIII · Liquidation of the company

Article 159 Delivery of the distributed assets

Artigo 159.º · Entrega dos bens partilhados

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

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1. After the members’ resolution and in accordance with it, the liquidators deliver to each member the assets allotted to that member in the distribution, and those liquidators must carry out the formalities necessary for the transfer of the assets allotted to the members, where such formalities are required.

1 - Depois da deliberação dos sócios e em conformidade com esta, os liquidatários procedem à entrega dos bens que pela partilha ficam cabendo a cada um, devendo esses liquidatários executar as formalidades necessárias à transmissão dos bens atribuídos aos sócios, quando tais formalidades sejam exigíveis.

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2. Consignment deposit (consignação em depósito) is permitted under the general rules.

2 - É admitida a consignação em depósito, nos termos gerais.

What we checked in this article

Delivery follows and must conform to the members' resolution, the liquidators carry out transfer formalities only where required, and deposit in consignment under the general rules is permitted.

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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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