Madeira's IBC Legislation

Please note that all documents listed on this page in English are free translations of the original compilation of the Portuguese legislation pertaining to the International Business Centre of Madeira.

The official and binding versions are only available in Portuguese.

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General Legislation

21/01/2009

Decree-Law nr. 500/80 of October 20

Authorizes the creation of the Madeira Free Trade Zone.

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Company Licensing

20/03/2009

Decree-law nr. 212/94

Allows for the incorporation and maintenance of sole shareholder’s private and stock companies to operate within the Madeira Free Trade Zone.

20/03/2009

Decree-law nr. 250/97

Establishes the obligation of registration and publication of the cancellation of licenses granted to entities operating in the Madeira Free Trade Zone.

20/03/2009

Regulatory Decree nr. 53/82

Regulates various aspects concerning operations within the Free Trade Zone, namely with regard to the types of activities which may be undertaken and their respective customs regime.

20/03/2009

Regional Regulatory Decree nr. 21/87/M

Approves the regulation of industrial, commercial and services activities within the framework of the Madeira Free Trade Zone.

20/03/2009

Decree-Law nr. 234/88

Creates the services of the Private Registry and Notary of the Madeira Free Trade Zone.

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Tax and Financial Incentives

20/03/2009

Art. 33, 34, 35 and 36 of the S.T.B.

The Statute of Tax Benefits as approved by Decree-law nr. 215/89, of July 1, and including all subsequent amendments.

20/03/2009

Decree-law nr. 165/86

Establishes the regime of tax and financial incentives for companies incorporated in the Madeira Free Trade Zone.

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Applicable Fees

20/03/2009

Order nr. 135/94

Establishes the fees applicable to pleasure ships registered in MAR-Madeira International Shipping Registry.

20/03/2009

Order nr. 134/92

Establishes the fees applicable to commercial ships registered in MAR.

20/03/2009

Order nr. 222/99

Updates the fees applicable to entities licensed to operate within the framework of the Madeira International Business Centre (MIBC).

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MAR International Shipping Register

20/03/2009

Decree-law nr. 96/89

Authorizes the creation of MAR – Madeira International Shipping Registry.

20/03/2009

Order nr. 715/89

Approves the Regulation of the Madeira International Shipping Registry.

20/03/2009

Decree-law n.º 192/2003

Approves the regulation applicable to yachts registered or to be registered in the Madeira International Shipping Registry.

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Trusts

20/03/2009

Decree-law nr. 352-A/88

Regulates the incorporation and operation of trust companies or branches in the Madeira Free Trade Zone.

20/03/2009

Decree-law nr. 149/94

Regulates the registration of instruments of fiduciary management (trusts).

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Financial Activities

20/03/2009

Decree-law nr. 10/94

Determines that the authorization, setting up and operation in the financial sector to be governed by the general rules; requires classification as “external financial branch” or “international financial branch”.

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Summary and Table of Contents

20/03/2009

Table of Contents

List of all legal documents applicable to the Madeira International Business Centre

20/03/2009

Summary of Legislation

Abstract of the legislation applicable to the Madeira International Business Centre

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International Business Centre of Madeira