Venture Capital 2025

PORTUGAL

Portugal

Spain

Law and Practice Contributed by: Domingos Cruz, Joana Bugia and Constança Morão CCA Law Firm

Lisbon

Contents 1. Trends p.455

1.1 VC Market p.455 1.2 Key Trends p.455 1.3 Key Industries p.455 2. Venture Capital Funds p.455

2.1 Fund Structure p.455 2.2 Fund Economics p.455 2.3 Fund Regulation p.456 2.4 Particularities p.456 3. Investments in Venture Capital Portfolio Companies p.457 3.1 Due Diligence p.457 3.2 Process p.457 3.3 Investment Structure p.458 3.4 Documentation p.459

3.5 Investor Safeguards p.459 3.6 Corporate Governance p.460 3.7 Contractual Protection p.460 4. Government Inducements p.461 4.1 Subsidy Programmes p.461 4.2 Tax Treatment p.461 4.3 Government Endorsement p.462 5. Employment Incentives p.462 5.1 General p.462 5.2 Securities p.462 5.3 Taxation of Instruments p.463 5.4 Implementation p.463 6. Exits p.463 6.1 Investor Exit Rights p.463 6.2 IPO Exits p.464 6.3 Pre-IPO Liquidity p.464 7. Regulation p.464 7.1 Securities Offerings p.464 7.2 Restrictions p.464

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