Chapter I · Characteristics and articles of association

Article 179 Liability for the value of contributions

Artigo 179.º · Responsabilidade pelo valor das entradas

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

#

The verification of contributions in kind required by Article 28 may be replaced by the members’ express assumption, in the articles of association, of joint and several, but not subsidiary, liability for the value attributed to the assets.

A verificação das entradas em espécie, determinada no artigo 28.º, pode ser substituída por expressa assunção pelos sócios, no contrato de sociedade, de responsabilidade solidária, mas não subsidiária, pelo valor atribuído aos bens.

What we checked in this article

The option to replace the verification of contributions in kind under Article 28 with the members' express joint and several, but not subsidiary, liability assumed in the articles of association is retained.

Is Article 179 relevant to a company you run or plan to set up?

We advise on Portuguese company law in English every day: formation, capital, members’ resolutions, managers’ liability and restructuring. A written answer and a fixed quote within one working day.

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.

Applying the law

Portuguese company law, explained in English by the people who apply it

Reading the statute is the first step. Applying it to your articles of association, your capital and your board is where mistakes cost money. Tell us what you are deciding and we will set out the rules that apply and what it costs to get it done.

Get a quote