Chapter I · Common provisions

Article 473 Dissolution

Artigo 473.º · Dissolução

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

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1. A resolution to dissolve the company is adopted by a majority comprising two thirds of the votes attributable to the general partners and two thirds of the votes attributable to the limited partners.

1 - A deliberação de dissolução da sociedade é tomada por maioria que reúna dois terços dos votos que cabem aos sócios comanditados e dois terços dos votos que cabem aos sócios comanditários.

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2. The disappearance of all the general partners or of all the limited partners constitutes a special ground for the dissolution of limited partnerships.

2 - Constitui fundamento especial de dissolução das sociedades em comandita o desaparecimento de todos os sócios comanditados ou de todos os sócios comanditários.

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3. If there are no longer any limited partners, the company may be dissolved by administrative procedure.

3 - Se faltarem todos os sócios comanditários, a sociedade pode ser dissolvida por via administrativa.

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4. If there are no longer any general partners and the situation has not been regularised within the following 90 days, the company is immediately dissolved.

4 - Se faltarem todos os sócios comanditados e nos 90 dias seguintes a situação não tiver sido regularizada, a sociedade dissolve-se imediatamente.

What we checked in this article

The double two-thirds majority for a dissolution resolution, the special ground of disappearance of all general or all limited partners, administrative dissolution where no limited partners remain, and immediate dissolution where no general partners remain and the situation is not regularised within 90 days 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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