Business
Portuguese-derived commercial code outside OHADA, with an international business centre
Commercial law derives from the Portuguese tradition, with a Código das Empresas Comerciais governing company forms. Cabo Verde is not an OHADA member. The Centro Internacional de Negócios offers reduced tax rates for qualifying activities.
Key rules
- Jurisdiction — Tribunais de Comarca hear commercial disputes; final appeal is to the Supremo Tribunal de Justiça, with no CCJA route.
- Deadline — Company registration: through the Casa do Cidadão single window, commonly same-day
- Deadline — Annual accounts: filed per the Código das Empresas Comerciais
Governing law
- Decreto-Legislativo n° 3/99 que aprova o Código das Empresas Comerciais
- Lei n° 88/VIII/2015 que cria o Centro Internacional de Negócios de Cabo Verde
- Lei n° 13/VIII/2012 sobre o investimento externo
In practice
Cabo Verde's Casa do Cidadão single window allows company incorporation in a day, and the International Business Centre grants reduced corporate rates to qualifying industrial, commercial and service activities aimed at export. As a non-OHADA lusophone state its company law follows Portuguese models, so practitioners work from the Código das Empresas Comerciais rather than the Uniform Acts.