| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
The sociedade por quotas de responsabilidade limitada (Lda) is a Private Limited Company
|
Minimum 2 partners. Only 1 for a sole proprietorship.
|
Minimum 5,000 €, completely subscribed with obligation to release at least 50%.
|
Liability is limited to the amount contributed.
|
0.3% of the capital for registration with the Trade Register and 0.6% for notary fees.
|
No
|
|
The sociedade anonima de responsabilidade limidada (SA) is a Public Limited Company.
|
Minimum 5 partners, who can be foreigners and non-residents.
|
Minimum 50,000 €, completely subscribed with obligation to release at least 30%.
|
Liability is limited to the amount contributed.
|
0.3% of the capital for registration with the Register of Companies, 0.6% for notary fees.
|
Yes If the company is quoted on the stock exchange.
|
|
The sociedade em nome collectivo is a general partnership.
|
Minimum 2 partners
|
No minimum capital.
|
Partners' liability is joint and unlimited towards third parties.
|
0.3% of the capital for registration with the Trade Register, 0.6% for notary fees.
|
Yes If the company is quoted on the stock exchange.
|
|
The sociedade em comandita is a limited partnership.
|
Minimum 2 partners: active partners and sleeping partners.
|
No minimum capital.
|
Liability is unlimited for active partners, and limited to the amount contributed for sleeping partners.
|
0.3% of the capital for registration with the Trade Register, 0.6% for notary fees.
|
Yes If the company is quoted on the stock exchange.
|