Flash News NA 2025/06/20
Prestações Suplementares vs Suprimentos. Vantagens para os Sócios e para a Empresas em Portugal
When shareholders need to strengthen a company’s financial position, they typically consider shareholder loans or supplementary contributions. This article explains the key differences between these two methods and highlights the advantages of supplementary contributions under Portuguese law.
Companies often require additional capital to support their operations or investments. Shareholders can provide these funds through:
What Are Shareholder Loans?
These are loans granted by shareholders to the company. They are recorded as liabilities and can be repaid at any time, unless restricted by the company’s articles. They may bear interest.
From a tax perspective, interest paid may be deductible for Corporate Income Tax purposes and is taxable in the hands of the shareholder.
What Are Supplementary Contributions?
These are capital injections made by shareholders without increasing nominal share capital and must be foreseen in the articles of association. They are recorded as equity and can only be refunded if the company has a positive equity balance and the general meeting approves.
They do not bear interest and therefore involve no financial cost to the company.
Advantages of Supplementary Contributions
• Improved solvency: Treated as equity, they enhance financial ratios and creditworthiness.
• Greater stability: Refunds are conditional on company profitability, avoiding untimely withdrawals.
• Accounting clarity: Clearly recognised as capital, not debt.
• No financial charges: No interest or associated costs.
Comparison Tables
| Criterion | Shareholder Loans | Supplementary Contributions |
| Legal Nature | Loan | Capital reinforcement |
| Accounting Treatment | Liability | Equity |
| Reimbursement | Freely, unless restricted | Requires approval and positive equity |
| Interest | Possible | Not applicable |
| Tax Deduction | Yes (interest) | Not applicable |
Conclusão
Supplementary contributions offer a more solid and secure option for reinforcing a company’s financial structure. While they don’t provide returns to the shareholder, they strengthen the company's balance sheet and enhance long-term stability.
At Nominaurea, we help our clients choose the best way to finance their business, ensuring legal compliance and tax efficiency. Get in touch with us!
