Portugal — Business: Limited Company (Lda) and Joint Stock Corporation (SA)
The Sociedade por Quotas (Lda) is Portugal's most common vehicle for small-to-medium businesses, requiring a minimum of 2 partners (sócios) with liability limited to the company's share capital (structurally as low as €1/share). The Sociedade Anónima (SA) is a joint stock corporation for larger enterprises seeking capital market access, requiring a minimum of 5 shareholders and €50,000 minimum share capital (at least 30% paid up at incorporation), with liability strictly capped at the nominal value of subscribed shares.