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Tag: inactivity

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

companies declared inactive by NAFA

Articles, Banking and Capital Markets, Tax Law

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 […]

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By : Dec 9, 2025 Comments Off

businesses risk of inactivity

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

Fiscal Package 2: How to Avoid Tax Inactivity in Romania through Proper Declaration of the Fiscal Domicile

Thousands of Companies in Romania Declared Inactive at the “Ghost Nest” in Romania – What Entrepreneurs Must Know in 2025 In the current Romanian company landscape, which is continuously evolving both fiscally and commercially, businesses face the risk of inactivity. Entrepreneurs must carefully manage their registered office, maintain a proper headquarter office, and ensure the […]

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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 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 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

opening of a bank account

Articles, Banking and Capital Markets, Public Law, Tax Law

Romanian Fiscal Package 2: The Obligation for Romanian Companies to have a Bank Account Becomes Mandatory in Romania

Business Lawyer in Company Formation in Romania: Bank Account Opening and Share Capital Increase – New Rules for Incorporating a company in Romania Romanian legislation introduces the obligation that any company formation in Romania must be accompanied by the opening of a bank account. This measure is part of Fiscal Package 2 and aims to […]

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By : Dec 9, 2025 Comments Off

inactivity for a romanian company

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

Fiscal measures package 2: New cases when companies can be declared inactive in Romania

Major risks for companies: Lack of a bank account or failure to increase share capital lead to tax inactivity in Romania Fiscal Measures Package 2 has introduced new situations in which a company can be declared inactivity. According to the Fiscal Procedure Code and the adopted amendments, the lack of an active bank account, failure […]

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By : Dec 9, 2025 Comments Off