--- title: Afriwise Blog | Sal & Caldeira Advogados (2) description: (2) --- [![Afriwise](https://insights.afriwise.com/hubfs/Logos/Afriwise/Afriwise%20logo.svg)](https://afriwise.com/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [About Afriwise](https://afriwise.com/about-afriwise/) - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) - [Insights](https://insights.afriwise.com/blog) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [Solutions](https://afriwise.com/solutions/) - [About Afriwise](https://afriwise.com/about-afriwise/) - Insights - [Contact](https://afriwise.com/contact/) - [News](https://news.afriwise.com/) [Schedule a demo](https://afriwise.com/contact/) [Log in](https://afriwise.com/login/) # Welcome to Africa’s legal blog Never miss a beat on Africa's legal and regulatory landscape. - [Legislation (287)](https://insights.afriwise.com/blog/tag/legislation) - [South Africa (227)](https://insights.afriwise.com/blog/tag/south-africa) - [Nigeria (157)](https://insights.afriwise.com/blog/tag/nigeria) - [Kenya (151)](https://insights.afriwise.com/blog/tag/kenya) - [Financial Services (128)](https://insights.afriwise.com/blog/tag/financial-services) - [ICT (106)](https://insights.afriwise.com/blog/tag/ict) - [Tanzania (102)](https://insights.afriwise.com/blog/tag/tanzania) - [Regulation (87)](https://insights.afriwise.com/blog/tag/regulation) - [Corporate Commercial (84)](https://insights.afriwise.com/blog/tag/corporate-commercial) - [Tax (84)](https://insights.afriwise.com/blog/tag/tax) - [Case discussion (78)](https://insights.afriwise.com/blog/tag/case-discussion) - [Uganda (66)](https://insights.afriwise.com/blog/tag/uganda) - [Intellectual Property (58)](https://insights.afriwise.com/blog/tag/intellectual-property) - [Energy & Natural Resources (57)](https://insights.afriwise.com/blog/tag/energy-natural-resources) - [Ghana (55)](https://insights.afriwise.com/blog/tag/ghana) - [Employment and labour (52)](https://insights.afriwise.com/blog/tag/employment-and-labour) - [Data Protection (49)](https://insights.afriwise.com/blog/tag/data-protection) - [Mozambique (49)](https://insights.afriwise.com/blog/tag/mozambique) - [Commercial Crime (48)](https://insights.afriwise.com/blog/tag/commercial-crime) - [Competition/Antitrust (48)](https://insights.afriwise.com/blog/tag/competition-antitrust) - [Dispute Resolution (47)](https://insights.afriwise.com/blog/tag/dispute-resolution) - [Mauritius (46)](https://insights.afriwise.com/blog/tag/mauritius) - [Environment (44)](https://insights.afriwise.com/blog/tag/environment) - [Zambia (38)](https://insights.afriwise.com/blog/tag/zambia) - [Projects and Procurement (26)](https://insights.afriwise.com/blog/tag/projects-and-procurement) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Projects and Procurement](https://insights.afriwise.com/blog/tag/projects-and-procurement) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [New Regulations on Public Procurement](https://insights.afriwise.com/blog/new-regulations-on-public-procurement) The procurement for public works, supply of goods and services from public entities has been undergoing constant changes over the years. Decree Law no. 48817 of 19 February 1969, applicable to Mozambique through Ordinance 555/71 of 12 October (Regulation of Works and Supp.. [Read More](https://insights.afriwise.com/blog/new-regulations-on-public-procurement) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Corporate Accounts](https://insights.afriwise.com/blog/tag/corporate-accounts) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [Approval of annual accounts under the New Commercial Code](https://insights.afriwise.com/blog/approval-of-annual-accounts-under-the-new-commercial-code) We hereby inform the business community and other interested parties that under the new Commercial Code, approved by Decree-Law no. 1/2022, of 25 May (the “New CCom”), 2 (two) important changes were introduced in respect of the requirements fo.. [Read More](https://insights.afriwise.com/blog/approval-of-annual-accounts-under-the-new-commercial-code) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [The General Assembly meetings of the Commercial Companies by Electronic Means](https://insights.afriwise.com/blog/the-general-assembly-meetings-of-the-commercial-companies-by-electronic-means) Dynamics is pointed out as one of the characteristics of Commercial and Corporate Law due to the pressing need that economic agents have to find new solutions to continue developing their business activities, circumventing possible barriers and making the activity i.. [Read More](https://insights.afriwise.com/blog/the-general-assembly-meetings-of-the-commercial-companies-by-electronic-means) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [The “De Facto Director” under the New Commercial Code](https://insights.afriwise.com/blog/the-de-facto-director-under-the-new-commercial-code) The new Commercial Code, approved by Decree-Law No. 1/2022 of the 25th of May (the "New ComC"), introduced the figure of the “De Facto Director”, thus making liable those who, not being appointed directors, acts as such. [Read More](https://insights.afriwise.com/blog/the-de-facto-director-under-the-new-commercial-code) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [The Simplified Share Company under the New Commercial Code](https://insights.afriwise.com/blog/the-simplified-share-company-under-the-new-commercial-code) We hereby inform the business community and other interested parties about the new type of company introduced by the New Commercial Code, approved by Decree-Law no. 1/2022, of May 25 (the "New CCom").. [Read More](https://insights.afriwise.com/blog/the-simplified-share-company-under-the-new-commercial-code) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Beneficial ownership](https://insights.afriwise.com/blog/tag/beneficial-ownership) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [The Beneficial Owner under the New Commercial Code](https://insights.afriwise.com/blog/the-beneficial-owner-under-the-new-commercial-code) The new Commercial Code, approved by Decree-Law no. 1/2022 of 25 May (the “New CCom"), in its article 99, establishes the obligation for the companies to have, and maintain updated, a registration with information on the identity of its .. [Read More](https://insights.afriwise.com/blog/the-beneficial-owner-under-the-new-commercial-code) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [Introduction of the concept of Affiliated Companies under the New Commercial Code](https://insights.afriwise.com/blog/introduction-of-the-concept-of-affiliated-companies-under-the-new-commercial-code) We hereby inform the business community and other interested parties of the introduction of the concept of affiliated companies (*sociedades coligadas*) under the new Commercial Code, approved by Decree-Law no. 1/2022, of 25 May (.. [Read More](https://insights.afriwise.com/blog/introduction-of-the-concept-of-affiliated-companies-under-the-new-commercial-code) [Tax](https://insights.afriwise.com/blog/tag/tax) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [Economic Acceleration Stimulus Package - Tax Incentives](https://insights.afriwise.com/blog/economic-acceleration-stimulus-package-tax-incentives) We hereby inform the business community and other interested parties that on 9 August 2022, the President of the Republic of Mozambique, Filipe Nyusi, announced 20 measures to stimulate the economy, including tax incentives.. [Read More](https://insights.afriwise.com/blog/economic-acceleration-stimulus-package-tax-incentives) [Corporate Commercial](https://insights.afriwise.com/blog/tag/corporate-commercial) [Mozambique](https://insights.afriwise.com/blog/tag/mozambique) [Legislation](https://insights.afriwise.com/blog/tag/legislation) [Sal & Caldeira Advogados](https://insights.afriwise.com/blog/author/sal-caldeira-advogados) ## [Approval of the new Commercial Code](https://insights.afriwise.com/blog/approval-of-the-new-commercial-code) We hereby inform the business community and other interested parties that the new Commercial Code has been adopted/approved. In general, this new legislation aims to respond to the development of the private sector and the socio-economic dynamism that has occurred in rece.. [Read More](https://insights.afriwise.com/blog/approval-of-the-new-commercial-code) [Previous](https://insights.afriwise.com/blog/author/sal-caldeira-advogados/page/1) [1](https://insights.afriwise.com/blog/author/sal-caldeira-advogados/page/1) [2](https://insights.afriwise.com/blog/author/sal-caldeira-advogados/page/2) [3](https://insights.afriwise.com/blog/author/sal-caldeira-advogados/page/3) [Next](https://insights.afriwise.com/blog/author/sal-caldeira-advogados/page/3) Subscribe to our newsletter - [Home](https://afriwise.com/) - [Products](https://afriwise.com/law-products-africa/) - [Countries](https://afriwise.com/countries-covered/) - [Solutions](https://afriwise.com/solutions/) - [About Afriwise](https://afriwise.com/about-afriwise/) - [FAQ](https://afriwise.com/faq/) - [News](https://news.afriwise.com/) - [Contact](https://afriwise.com/contact/) [Privacy Policy](https://afriwise.com/contact/) [Terms of Use](https://afriwise.com/contact/) [info@afriwise.com](mailto:info@afriwise.com) +32 2 808 92 74 © Afriwise N.V. 2026