Chapter II · Duties and rights of members · Section V · Right to profits

Article 218 Legal reserve

Artigo 218.º · Reserva legal

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

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1. The establishment of a legal reserve is mandatory.

1 - É obrigatória a constituição de uma reserva legal.

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2. Articles 295 and 296 apply, except as regards the minimum amount of the legal reserve, which shall never be less than EUR 2,500.

2 - É aplicável o disposto nos artigos 295.º e 296.º, salvo quanto ao limite mínimo de reserva legal, que nunca será inferior a 2500 euros.

What we checked in this article

The mandatory legal reserve, the cross-reference to Articles 295 and 296 and the EUR 2,500 minimum 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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