Stamp Duty: Exemptions
View this page in: Portuguese| Guarantees on stock exchange dealings regarding securities and derivatives |
| Transactions between financial institutions |
| Short term loans (less than 1 year) between holdings and respective subsidiaries |
| Short term shareholders’ loans (less than 1 year) in case of direct shareholding of 10% or more, held for 1 year or more |
| Shareholders’ loans not reimbursed before 1 year |
| Incorporation and increase of share capital of Holdings (SGPS) and Venture Capital Companies (SCR) |
| Interest on loans for permanent housing |
| Free transfer of property to spouse, descendants and ascendants |
| Repo agreements traded in an exchange stock |
| Incorporation and increase of share capital through transfer of assets from other companies |
| Mergers or cooperation operations |
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Last Updated :
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/09/10
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