Chapter III · Shares · Section I · General provisions

Article 302 Classes of shares

Artigo 302.º · Categorias de acções

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

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1. The rights attaching to shares issued by the same company may differ, in particular as regards the allocation of dividends and the distribution of the assets resulting from liquidation.

1 - Podem ser diversos, nomeadamente quanto à atribuição de dividendos e quanto à partilha do activo resultante da liquidação, os direitos inerentes às acções emitidas pela mesma sociedade.

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2. Shares carrying equal rights form a class.

2 - As acções que compreendem direitos iguais formam uma categoria.

What we checked in this article

The non-exhaustive examples (dividends and distribution of liquidation assets) and the definition of a class 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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