The founders declare the share capital at incorporation. Cash contributions do not need to be deposited up front — they can be paid into the company bank account by the end of the first financial year.●VERIFIED ·
Issuing authority
Diário da República — Código das Sociedades Comerciais (DL n.º 262/86, texto consolidado)
Legal instrument
Art. 26.º n.º 5; Art. 202.º n.º 4, CSC
Last verified
Review cadence
quarterly
Notes
Art. 202.º n.º 4 CSC allows cash entries to be deferred, with the founders declaring under their responsibility that the amount is deposited/held; the deposit deadline is the end of the first financial year (Art. 26.º n.º 5). Non-cash contributions require a ROC valuation report (Art. 28.º).
Change history
Initial captureThe founders declare the share capital at incorporation. Cash contributions do not need to be deposited up front — they can be paid into the company bank account by the end of the first financial year.
No further changes recorded yet — unchanged since it was first captured.
