Foreign company as shareholder — Portuguese NIPC via the RNPC / FCPC
Verified
FACT ID · incorp-foreign-company-shareholder-nipc
Canonical value
A foreign legal entity that becomes a shareholder (sócia) of a Portuguese company must be identified with a Portuguese NIPC. The number is assigned on inscription in the Ficheiro Central de Pessoas Coletivas (FCPC) kept by the RNPC, run by the IRN. As a non-resident with a Portuguese tax relationship, it must also designate a fiscal representative (LGT Art. 19.º) unless it adheres to electronic notifications.●Verified ·
Issuing authority
Diário da República — DL n.º 129/98 (Regime do Registo Nacional de Pessoas Coletivas, texto consolidado)
The step most foreign founders miss on a 50/50 with an overseas holding company: the holdco needs its own Portuguese NIPC (FCPC inscription at the RNPC/IRN) and, being non-resident, a fiscal representative — plus the RCBE look-through to the ultimate beneficial owner (see rcbe-foreign-owner). Materially more setup than a single-founder Unipessoal.
Change history
Initial captureA foreign legal entity that becomes a shareholder (sócia) of a Portuguese company must be identified with a Portuguese NIPC. The number is assigned on inscription in the Ficheiro Central de Pessoas Coletivas (FCPC) kept by the RNPC, run by the IRN. As a non-resident with a Portuguese tax relationship, it must also designate a fiscal representative (LGT Art. 19.º) unless it adheres to electronic notifications.
No further changes recorded yet — unchanged since it was first captured.
