(a) create ≥10 jobs; (b) ≥€500,000 into R&D in the national science system; (c) ≥€250,000 into artistic production / national cultural-heritage recovery; (d) ≥€500,000 into qualifying Portuguese investment / venture-capital funds (maturity ≥5 years, ≥60% invested in PT-headquartered companies); (e) ≥€500,000 to incorporate a company creating 5 permanent jobs, or to reinforce an existing Portuguese company’s capital creating/maintaining ≥5 permanent jobs for ≥3 years.●Verified ·
Unit
EUR
Issuing authority
Diário da República — Lei n.º 23/2007 (texto consolidado)
Fund route confirmed verbatim (Art. 3.º n.º 1 al. d) vii): "Transferência de capitais no montante igual ou superior a (euro) 500 000, destinados à aquisição de unidades de participação em fundos de investimento ou fundos de capitais de risco vocacionados para a capitalização de empresas, que sejam constituídos ao abrigo da legislação portuguesa, cuja maturidade, no momento do investimento, seja de, pelo menos, cinco anos e, pelo menos, 60 % do valor dos investimentos seja concretizado em sociedades comerciais sediadas em território nacional." NOTE: in the current consolidated text the detailed thresholds moved from Art. 90.º-A into the "atividade de investimento" definition in Art. 3.º n.º 1 al. d); the consolidated rendering shows two sub-items numbered "vii)" (a numbering artefact) — the one quoted is the classic fund/venture-capital route. DR node: /lei/2007-67564445-907286706.
Change history
Initial capture(a) create ≥10 jobs; (b) ≥€500,000 into R&D in the national science system; (c) ≥€250,000 into artistic production / national cultural-heritage recovery; (d) ≥€500,000 into qualifying Portuguese investment / venture-capital funds (maturity ≥5 years, ≥60% invested in PT-headquartered companies); (e) ≥€500,000 to incorporate a company creating 5 permanent jobs, or to reinforce an existing Portuguese company’s capital creating/maintaining ≥5 permanent jobs for ≥3 years.
No further changes recorded yet — unchanged since it was first captured.
