Chapter I · General provisions

Article 482 Affiliated companies

Artigo 482.º · Sociedades coligadas

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

#

For the purposes of this law, the following are deemed to be affiliated companies:

Para os efeitos desta lei, consideram-se sociedades coligadas:

#

a) Companies in a simple participation relationship;

a) As sociedades em relação de simples participação;

#

b) Companies in a relationship of reciprocal holdings;

b) As sociedades em relação de participações recíprocas;

#

c) Companies in a relationship of control;

c) As sociedades em relação de domínio;

#

d) Companies in a group relationship.

d) As sociedades em relação de grupo.

What we checked in this article

All four categories of affiliated companies, points (a) to (d), are retained.

Is Article 482 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