Chapter II · Duties and rights of members · Section I · Obligation to contribute

Article 202 Contributions

Artigo 202.º · Entradas

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

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1. Contributions in the form of services are not permitted.

1 - Não são admitidas contribuições de indústria.

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2. (Repealed.)

2 - (Revogado.)

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3. (Repealed.)

3 - (Revogado.)

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4. Without prejudice to any provision of the articles of association for deferral of payment of cash contributions, the members must declare in the instrument of incorporation, on their own responsibility, that they have already delivered the value of their contributions or that they undertake to deliver their respective contributions into the company’s funds by the end of the first financial year.

4 - Sem prejuízo de estipulação contratual que preveja o diferimento da realização das entradas em dinheiro, os sócios devem declarar no acto constitutivo, sob sua responsabilidade, que já procederam à entrega do valor das suas entradas ou que se comprometem a entregar, até ao final do primeiro exercício económico, as respectivas entradas nos cofres da sociedade.

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5. (Repealed.)

5 - (Revogado.)

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6. Members who, under paragraph 4, undertook in the instrument of incorporation to make their contributions by the end of the first financial year must declare, on their own responsibility, at the first annual general meeting of the company held after the end of that period, that they have already delivered the corresponding value into the company’s funds.

6 - Os sócios que, nos termos do n.º 4, se tenham comprometido no acto constitutivo a realizar as suas entradas até ao final do primeiro exercício económico devem declarar, sob sua responsabilidade, na primeira assembleia geral anual da sociedade posterior ao fim de tal prazo, que já procederam à entrega do respectivo valor nos cofres da sociedade.

What we checked in this article

The exclusion of contributions in services, the repealed paragraphs 2, 3 and 5, and the members' declarations in the instrument of incorporation and at the first annual general meeting after the end of the first financial year 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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