Tax Law Archives - Pavel, Margarit and Associates

Articles, GDPR, News, Public Law, Tax Law

Draft law on the publication of tax debts: Legal implications for citizens and businesses

What does the “list of shame” of debtors entail and when could it have real legal effects? The draft law on the adoption of measures to increase the financial capacity of administrative-territorial units of the Ministry of Development, Public Works and Administration proposes fundamental changes in the administration of local tax receivables, particularly with regard […]

By : Jan 16, 2026 Comments Off

Articles, Corporate Commercial and M&A, Tax Law

The impact of the new taxes on commercial companies in 2026 in Romania

How companies are affected by the new fiscal amendments starting in 2026 The tax changes applicable as of January 1, 2026 have a significant impact on the business environment in Romania and mainly concern the increase or recalibration of certain local and central taxes, changes in the calculation of tax on buildings, land and motor […]

By : Jan 12, 2026 Comments Off

Articles, Corporate Commercial and M&A, Tax Law

New tax rules and legal sanctions affecting individuals and legal entities in 2026

Tax lawyer in Romania. Tax changes in 2026: New legal obligations applicable to taxpayers The fiscal changes entering into force as of 1 January 2026 mark a significant shift in the taxation regime applicable to both individuals and legal entities, based on the fiscal measures package adopted through Law no. 239/2025 on the recovery and […]

By : Dec 19, 2025 Comments Off

Articles, Corporate Commercial and M&A, Insolvency, Restructuring and Bankruptcy, News, Tax Law

Fiscal Measures Package 2: Constitutional Court validates new provisions on tax increases from January 1, 2026 in Romania

Main changes in 2026: Higher taxes and fees, minimum share capital for companies, restrictions on the transfer of social shares, and the risk of company deregistration The second package of fiscal-budgetary reforms, assumed by the Government and approved by both Parliament and the Constitutional Court of Romania (CCR), introduces significant amendments to the Fiscal Codes, […]

By : Dec 11, 2025 Comments Off

Articles, Dispute Resolution, Tax Law

The 2025 Wave of NAFA tax audits in Romania: Legal remedies against tax decisions

How to protect your business in Romania during and after an NAFA tax audit: Legal Assistance, Appeals, and Suspension of enforcement NAFA audits represent a frequent reality in the Romanian business environment, and the administrative fiscal acts issued following these controls—such as a tax assessment or any other tax decision—may have a significant impact on […]

By : Dec 10, 2025 Comments Off

Articles, Banking and Capital Markets, Corporate Commercial and M&A, Tax Law

Romania’s Fiscal Package 2 Changes Again: The mandatory Minimum Share Capital starting 2026 and new rules for LLCs

The Share capital of 500 RON at company incorporation in Romania and 5,000 RON after exceeding the 400,000 RON turnover threshold – What this means for startups and growing companies The Draft Law 246/2025 on establishing certain fiscal recovery and public resource efficiency measures introduces substantial amendments to the Romanian Companies Law (Law no. 31/1990). […]