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company inactivity
Articles, Corporate Commercial and M&A, Tax Law

When does a company become Tax Inactive in 2026, according to the NAFA Press Release of 11 February 2026

Under what conditions does a company become Tax Inactive in 2026: NAFA criteria, statutory deadlines and the lawyer’s role in prevention and challenging decisions Accurate and timely financial reporting is a fundamental requirement in the tax administration of a company, and current tax legislation requires the submission of annual financial statements in accordance with the […]

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By : Feb 20, 2026 Comments Off on When does a company become Tax Inactive in 2026, according to the NAFA Press Release of 11 February 2026
Articles, Corporate Commercial and M&A, Tax Law

Obligation to accept modern payment methods introduced from 1 January 2026: The impact on the business environment in Romania

How the new rules introduced by Ordinance 193/2002 on modern payment instruments affect company formation and existing companies The entry into force on 1 January 2026 of the amendments of the Ordinance no. 193/2002, in the consolidated version of 12 February 2026, changes the legal basis applicable to companies and professionals registered with the Trade […]

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By : Feb 16, 2026 Comments Off on Obligation to accept modern payment methods introduced from 1 January 2026: The impact on the business environment in Romania
new taxes
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 […]

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By : Jan 12, 2026 Comments Off on The impact of the new taxes on commercial companies in 2026 in Romania
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 on New tax rules and legal sanctions affecting individuals and legal entities in 2026
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 on Romania’s Fiscal Package 2 Changes Again: The mandatory Minimum Share Capital starting 2026 and new rules for LLCs
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