Chapter XIII · Liquidation of the company

Article 163 Subsequently discovered liabilities

Artigo 163.º · Passivo superveniente

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

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1. Once the liquidation has been closed and the company extinguished, the former members are liable for the company’s liabilities that have not been satisfied or safeguarded, up to the amount they received in the distribution, without prejudice to the rules applicable to members with unlimited liability.

1 - Encerrada a liquidação e extinta a sociedade, os antigos sócios respondem pelo passivo social não satisfeito ou acautelado, até ao montante que receberam na partilha, sem prejuízo do disposto quanto a sócios de responsabilidade ilimitada.

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2. The proceedings necessary for the purposes referred to in the preceding paragraph may be brought against the members collectively, in the person of the liquidators, who are deemed to be their legal representatives for this purpose, including for service of process; any member may intervene as an assisting party; without prejudice to the exceptions provided for in Article 341 of the Code of Civil Procedure, the judgment given in respect of the members collectively is res judicata as regards each of them.

2 - As acções necessárias para os fins referidos no número anterior podem ser propostas contra a generalidade dos sócios, na pessoa dos liquidatários, que são considerados representantes legais daqueles para este efeito, incluindo a citação; qualquer dos sócios pode intervir como assistente; sem prejuízo das excepções previstas no artigo 341.º do Código de Processo Civil, a sentença proferida relativamente à generalidade dos sócios constitui caso julgado em relação a cada um deles.

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3. A former member who pays any debt by virtue of paragraph 1 has a right of recourse against the others, so that each member’s proportionate share in profits and losses is respected.

3 - O antigo sócio que satisfizer alguma dívida, por força do disposto no n.º 1, tem direito de regresso contra os outros, de maneira a ser respeitada a proporção de cada um nos lucros e nas perdas.

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4. The liquidators shall inform all former members of the proceedings by the quickest means available to them and may require them to provide adequate funds to cover court costs.

4 - Os liquidatários darão conhecimento da acção a todos os antigos sócios, pela forma mais rápida que lhes for possível, e podem exigir destes adequada provisão para encargos judiciais.

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5. The liquidators may not decline the functions assigned to them by this Article; where the liquidators have died, those functions are performed by the last managers or directors or, if they too have died, by the members, in descending order of their holdings in the company’s share capital.

5 - Os liquidatários não podem escusar-se a funções atribuídas neste artigo, sendo essas funções exercidas, quando tenham falecido, pelos últimos gerentes ou administradores ou, no caso de falecimento destes, pelos sócios, por ordem decrescente da sua participação no capital da sociedade.

What we checked in this article

Former members' liability is capped at the amount received in the distribution (subject to unlimited-liability members), the liquidators act as legal representatives including for service, recourse follows each member's share of profits and losses, and the order of substitute representatives in paragraph 5 is 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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