Chapter V · Publicity and proof of registration · Section I · Publicity

Article 74-B Pre-division certificate for a cross-border division

Artigo 74.º-B · Certificado prévio à cisão transfronteiriça

Código do Registo Comercial · Decree-Law No. 403/86 · consolidated text checked 26 October 2026

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1. The issue of the certificate or certificates attesting completion of the acts and formalities preceding the cross-border division, in respect of the participating company or companies with their registered office in Portuguese territory, may be requested, after registration of the relevant draft terms, at any registry office competent to carry out commercial registration acts.

1 - A emissão do certificado ou dos certificados comprovativos do cumprimento dos atos e das formalidades prévios à cisão transfronteiriça, relativamente à sociedade ou às sociedades participantes com sede em território nacional, pode ser solicitada, após o registo do respetivo projeto, em qualquer serviço de registo com competência para a prática de atos de registo comercial.

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2. The application for the pre-division certificate, submitted by the divided company, must be accompanied by the following:

2 - O requerimento para obtenção do certificado prévio à cisão, apresentado pela sociedade cindida, deve ser acompanhado dos seguintes elementos:

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a) The draft terms of the cross-border division;

a) Projeto de cisão transfronteiriça;

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b) The management body’s report for members and employees and the expert’s report, without prejudice to Article 129-D(7) to (9) of the Commercial Companies Code;

b) Relatório do órgão de administração destinado aos sócios e aos trabalhadores e relatório de perito, sem prejuízo do disposto nos n.os 7 a 9 do artigo 129.º-D do Código das Sociedades Comerciais;

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c) Information on approval of the cross-border division by the general meeting;

c) Informação sobre a aprovação da cisão transfronteiriça pela assembleia geral;

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d) Comments on the draft terms of the cross-border division.

d) Observações sobre o projeto de cisão transfronteiriça.

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3. Submission of the documents referred to in the preceding paragraph is not required where they are filed with a national registry office.

3 - A apresentação dos documentos referidos no número anterior é dispensada sempre que estes se encontrem arquivados em serviço de registo nacional.

What we checked in this article

The timing (after registration of the draft terms), the application by the divided company with the four required items, the reservation of Article 129-D(7) to (9) of the Commercial Companies Code, and the waiver for documents already filed with a national registry office are retained.

Registering an act under Article 74-B?

We file registrations at the commercial registry for foreign-owned companies: incorporations, share transfers, manager changes, capital changes, branches, filing of accounts and closures. In English, fixed fees, with the registry fee shown separately.

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

Registry work in Portugal, done right the first time

A refused or provisional registration costs weeks. We prepare the documents the registrar expects, file them and follow the application until it is definitive.

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