Portugal. Corporate Reorganisations

The types of transactions most commonly adopted in corporate reorganisations in Portugal are mergers, demergers and transfers of business. The latter may take place in different forms and circumstances, such as a sale, a contribution in kind to a company’s share capital, a dividend distribution or a distribution following the dissolution of a company.

Corporate reorganisations involving international groups operating in Portugal often involve the migration of the business formerly carried out by subsidiaries to branches, or vice versa, or the re-domiciliation of companies’ registered ojces in a different Hurisdiction.

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