The assignment of “quota” shares corresponds to a transfer between living persons, by voluntary act of the respective holder, whether by virtue of sale, exchange or donation, as long as the articles of association do not forbid it.
It requires the company’s consent, unless it takes place between spouses, parents and children, or between company shareholders.
In the event of a sale of the majority of the share capital to new shareholders, a declaration stating the tax standing of the company is required.
If the company possesses real property, it is necessary to check whether any of the shareholders (or together with spouses) hold at least 75% of the share capital, in which case land conveyance tax (IMT) applies.
Contact the João Maia Rodrigues and Diovana Barbieri Notary Office for further information.
Address: Av. 5 de Outubro, n.º 17, 1º Andar
1050-047 Lisboa
Telephone: 213 579 081 | 219 119 140 (cost of a call to the Portuguese land line network)
Email: joao.rodrigues@notarios.pt | diovana.barbieri@notarios.pt
We have agreements with several local credit institutions and real estate agencies.
Find out about the conditions.
