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Tag: commercial lawyer

fiscal changes

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 […]

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By : Dec 19, 2025 Comments Off

Tax Residency and Romanian Citizenship

Articles, Employment and Labour Law, Immigration Law, Tax Law

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 […]

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By : Dec 16, 2025 Comments Off

company formation in Romania

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

Companies Facing New Tax Rules: What Entrepreneurs Need to Know About Share Capital, Bank Account and Declaring Inactivity

The new tax regulations are expected to significantly change the way entrepreneurs approach the procedures of company formation in Romania, whether we speak about an SRL incorporation, a PFA incorporation or, more broadly, any procedure to set up a company. The capital market in Romania offers growing opportunities for investors, and understanding its mechanisms is […]

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By : Dec 15, 2025 Comments Off

Fiscal Measures Package 2

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, […]

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By : Dec 11, 2025 Comments Off

mandatory Minimum Share Capital

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). […]

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By : Dec 9, 2025 Comments Off

best law firm in Romania

Articles, Juridical Updates, News

The Romanian Law Firm Pavel, Mărgărit & Associates recognized as one of the best law firms in Romania by the International Guide IFLR1000, 2025–2026 Edition

The Romanian law firm Bucharest Pavel, Mărgărit & Associates reaffirms its prominence in the Romanian legal services market, enjoying recognition in the 2025–2026 edition of the prestigious International IFLR1000 Guide for its outstanding performance in the practice areas of Tax and Banking Law, Commercial and Corporate Law, Mergers and Acquisitions, as well as Project Development. […]

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By : Dec 9, 2025 Comments Off

Company Is Declared Inactive

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

Fiscal Package 2: ANAF Declares Companies Inactive in Romania – Consequences and Statistics

What Entrepreneurs Lose When Their Company Is Declared Inactive in Romania by ANAF: New Obligations and Major Risks in 2025 The adoption of Fiscal Package 2 brings major changes for entrepreneurs in Romania, who must pay careful attention to all aspects related to start a business in Romania, set up a company, or start a […]

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By : Dec 9, 2025 Comments Off

company decapitalization in Romania

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

Fiscal package 2: Extended liability for company administrators in Romania

The new liability limits for directors and shareholders in Romania – What risks arise in 2025 Fiscal Package 2 aims to reduce the phenomenon of company decapitalization in Romania and to further hold administrators accountable. Stricter liability is introduced for situations in which the company grants loans or distributes interim dividends without proper regularization. In […]

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By : Dec 9, 2025 Comments Off

extension of the tax record

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

Package 2 Fiscal Measures in Romania: Extended Tax Record for Romanian companies and their administrators

Newly established companies in Romania and existing companies in Romania: New rules for tax record registration and administrator liability One of the major changes introduced by Fiscal Package 2 is the extension of the tax record for legal entities and natural persons. According to Government Ordinance no. 39/2015, this fiscal record now includes several categories […]

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By : Dec 9, 2025 Comments Off

transfer of share capital

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

Package 2 Fiscal Measures in Romania: Restrictions on Share Transfer for Romania Companies with Debts

Liability of Administrators in Romania and Limitations on Share Transfer in Romania Companies with Fiscal Obligations Currently, the transfer of share capital held by a shareholder controlling a Romanian company (SRL) can be carried out regardless of whether the company has outstanding tax obligations to the state budget. Shareholders may sell or transfer shares without […]

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By : Dec 9, 2025 Comments Off