Foreign company as shareholder — Portuguese NIPC via the RNPC / FCPC

Verified

ID DO FACTO · incorp-foreign-company-shareholder-nipc

Valor canónico

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
Autoridade emissora
Diário da República — DL n.º 129/98 (Regime do Registo Nacional de Pessoas Coletivas, texto consolidado)
Diploma legal
DL n.º 129/98 (RRNPC) — RNPC / FCPC & NIPC; LGT Art. 19.º
Última verificação
Cadência de revisão
quarterly
Notas
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.

Histórico de alterações

Registo inicialA 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.

Ainda não há mais alterações registadas — inalterado desde o primeiro registo.

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