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Investor assistance


Application for certificate

 

 Certificate for complying with tax duties for gratuitous conveyance of securities
  
Whenever a gratuitous conveyance of securities (i.e. endowment or inheritance) is subject to tax, the estate administrator or the beneficiary of same shall convey said information to the competent tax office. ​
        
​The securities may include shares, bonds or units in investment funds.

Information to the tax office shall include a certificate issued by the CMVM with respect to the price of the shares or as to other securities.​
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1. What does the CMVM certify?

a) Securities in respect of whether they are listed or not and the price at the date of the death/endowment/or any other conveyance f​act;​

b) ​Unlisted investment units and the fact that said are unlisted and the last available price before the death/endowment/other conveyance information.

   
 2. What form is used to request said certificate?​
​A form is available on the CMVM website www.cmvm.pt/en  free of charge for either online or offline fill in.  

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Said form may also be requested via email to cmvm@cmvm.pt​  or at the CMVM premises in:

Rua Laura Alves, nº 4, Lisbon

The applicant’s information must be that of the estate administrator for inheritance purposes or that of the trustee for endowment purposes.  The certificate application may also be requested by a legal representative/attorney-in-fac​​​

    

3. What form is used to request said certificate?​​​​​​​​​​​​

​The​ form may be sent via email to cmvm@cmvm.pt,   post or fax to the CMVM’s premises mentioned above or delivered in person at CMVM offices.​​​​​

   
4. Delivery of the certificate​​

The applicant may choose either to receive the certificate via:

a) Post;

​​​​b) ​Collect it at the CMVM premises after the 10th working day as from the date of the request between the hours of 09h00 to 12h30 / 14h00 to 17h30.​                 

5. What postal costs are involved?

​The applicant may choose to have the certificate delivered via post with return receipt albeit with the inherent costs for said postal service.​​​​

  

6. What are the costs for issuing said certificate?​​

​The certificate costs €3 per securities category plus services that include registered and return receipt postage.​​

 

7. When is payment made to the CMVM?
​​​Payment is due when: 

a) Post arrives at the address given by the applicant or picking it up at the post-office;

b) Collecting the certificate at the CMVM’s premises.​​
 

8. What is the delivery time for the certificate?

​​​The CMVM issues the certificate within 10 working days as from the date of the application.​​