Decree Law no. 10/2013 of 25 January has been published with the new legal system for incorporated sports clubs, applicable to clubs wishing to take part in professional sporting competitions. This new legal system enters into force on 01 July 2013. Participation in professional sporting competitions will now be dependent on the establishment of a sports company; sports entities of an association nature may choose between establishing a limited liability sports company (SAD) or a single-member private limited company (SDUQ, Lda). Under this new system, clubs may no longer maintain their status as a non-profit legal entity. According to the legislator, this change is justified by the need to eliminate the inequalities between SADs and clubs maintaining their prior status, with a view to putting “all participants in these competitions at the same level, with comparable duties and obligations”. [05-03-2013]