Title VIII · Final and transitional provisions

Article 545 Entities treated as equivalent to the State

Artigo 545.º · Equiparação ao Estado

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

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For the purposes of this law, the autonomous regions, local authorities, Caixa Geral de Depósitos, the Social Security Financial Management Institute (Instituto de Gestão Financeira da Segurança Social) and IPE – Investimentos e Participações do Estado, S. A. are treated as equivalent to the State.

Para os efeitos desta lei são equiparados ao Estado as regiões autónomas, as autarquias locais, a Caixa Geral de Depósitos, o Instituto de Gestão Financeira da Segurança Social e o IPE - Investimentos e Participações do Estado, S. A.

What we checked in this article

All five entities treated as equivalent to the State (autonomous regions, local authorities, Caixa Geral de Depósitos, the Social Security Management Institute and IPE) 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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