Chapter VI · Annual assessment of the company’s position

Article 70-A Filing by general partnerships and limited partnerships

Artigo 70.º-A · Depósitos para as sociedades em nome colectivo e em comandita simples

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

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1. General partnerships and limited partnerships are subject to the obligation in the preceding Article only where:

1 - As sociedades em nome colectivo e as sociedades em comandita simples só estão sujeitas à obrigação prevista no artigo anterior quando:

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a) All members with unlimited liability are limited liability companies or companies not governed by the law of a European Union Member State but having a legal form identical or comparable to that of limited liability companies;

a) Todos os sócios de responsabilidade ilimitada sejam sociedades de responsabilidade limitada ou sociedades não sujeitas à legislação de um Estado membro da União Europeia, mas cuja forma jurídica seja igual ou equiparável à das sociedades de responsabilidade limitada;

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b) All members with unlimited liability are themselves organised as limited liability companies or in one of the forms referred to in the preceding point.

b) Todos os sócios de responsabilidade ilimitada se encontrem eles próprios organizados sob a forma de sociedade de responsabilidade limitada ou segundo uma das formas previstas na alínea anterior.

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2. The obligation referred to in the preceding paragraph is waived where the companies referred to therein do not exceed two of the limits laid down in Article 262(2).

2 - A obrigação referida no número anterior é dispensada quando as sociedades nela mencionadas não ultrapassem dois dos limites fixados pelo n.º 2 do artigo 262.º

What we checked in this article

Both source conditions and the Article 262(2) threshold reference are retained without legislative rewriting.

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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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