office@avocatpavel.ro

Category: Tax Law

fiscal changes

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 […]

Tax Residency and Romanian Citizenship

Tax Residency and Romanian Citizenship: Practical guide for individuals and companies

How to obtain tax residency in Romania and avoid double taxation Understanding tax residence and tax residency in Romania is essential for anyone planning to live, work, or invest in the country. Establishing your fiscal residence correctly can help you avoid unnecessary expat taxes and ensure compliance with Romanian and international tax regulations. Whether you […]

Challenging Tax Documents

Procedure for Challenging Tax Documents: Taxpayer’s Rights regarding an NAFA Tax Decision

Tax disputes with NAFA are an increasingly frequent reality for both individuals and legal entities. Whether it concerns a tax dispute such as a contestation of an administrative act, a contestation of a tax decision, or a disagree with a tax decision, taxpayers must know the deadlines, procedures, and legal means through which they can […]

Consumer Protection

Consumer Protection in Relation to Tax Authorities: Between NAFA and NACP – Legal Solutions for Taxpayers

The relationship between taxpayers and fiscal authorities in Romania, especially NAFA, is often complex and tense, leading to practical difficulties such as delays in VAT refund procedures, unjustified bank account freezes, or disproportionate enforcement measures. Simultaneously, the National Authority for Consumer Protection (NACP) provides taxpayers with effective legal mechanisms, including filing a complaint to NACP, […]

Forced Execution Proceedings

Forced Execution Proceedings: Legal Solutions, Rights, and Steps to Follow

The procedure of forced execution is a rigorous legal process, regulated by the Civil Procedure Code, aimed at ensuring the fulfillment of obligations established by enforceable titles. When the debtor does not voluntarily comply with their debts, the creditor may request the intervention of the competent authorities for the initiation of enforcement proceedings. This mechanism […]

NAFA tax audits in Romania

 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 […]

mandatory Minimum Share Capital

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). […]

Programul Golden Visa in Romania

Romania launches the “Golden Visa” Program – Legal Framework, Conditions, and Implications for Foreign Investors

Romania launches the “Golden Visa” Program – Legal Framework, Conditions, and Implications for Foreign Investors The draft legislation on the Golden Visa Program regulates the conditions for granting the right of residence in Romania to foreign nationals of third countries, with the aim of attracting foreign direct investment to Romania. According to the proposal, the […]

companies declared inactive by NAFA

Pavel, Mărgărit & Associates obtains the suspension of a tax inactivity decision from “The Ghost Nest”

Important victory obtained by Pavel, Mărgărit and Associates for the business environment – the court suspends an abusive ANAF inactivity decision and reaffirms the principle of tax fairness The situation of companies declared inactive by ANAF within “The Ghost Nest” has generated a strong wave of reactions in the business community. Thousands of businesses suddenly […]

Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.