Gruia Dufaut

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Gabriela POPESCU

Gabriela POPESCU
KEY CORPORATE CHANGES BROUGHT BY LAW NO. 239/2025 AND THE LAW NO. 245/2025

KEY CORPORATE CHANGES BROUGHT BY LAW ...

Companies have been directly impacted by the modifications brought to the Companies Law 31/1990 and the Fiscal Procedure Code through the Law no. 239/2025 and the Law no. 245/2025. Read more

12 January 2026
NEW PROCEDURE FOR AUTOMATIC TAX REGISTRATION OF TAXPAYERS

NEW PROCEDURE FOR AUTOMATIC TAX REGIS...

The Order of NAFA’s President no. 2430/2025 brings some light on how the state identifies and automatically registers taxpayers who have failed to request tax registration. Read more

16 December 2025
LEGAL SECURITY OF COMPANIES: WHAT HAPPENS, IN PRACTICE, WITH THE GMS AFTER THE EXCLUSION OF A SHAREHOLDER

LEGAL SECURITY OF COMPANIES: WHAT HAP...

The exclusion of a shareholder from a company is a complex legal procedure, which is for partnerships and LLCs regulated under the Law no. 31/1990, but not for joint-stock companies. This measure represents a serious [...] Read more

1 October 2025
COMPANY LAW: MODIFICATIONS REGARDING THE GENERAL MEETINGS AND THE ULTIMATE BENEFICIAL OWNERS

COMPANY LAW: MODIFICATIONS REGARDING ...

New modifications and supplements to the Companies Law no. 31/1990 have been enacted under the Law no. 299/2024, published in the Official Gazette no. 1212 of December 3, 2024. The newly enacted regulations come into [...] Read more

5 December 2024
TRADE REGISTER: EASED COMPANY INCORPORATION FORMALITIES

TRADE REGISTER: EASED COMPANY INCORPO...

As part of the digitization process of public services, new regulations on the formalities for incorporation of companies to the Trade Register were enacted under the Law n° 265 of July 22, 2022, published in [...] Read more

9 September 2022
REPRESENTATIVE OFFICES OF FOREIGN COMPANIES: IMPORTANT CHANGES RELATED TO THE REGISTRATION AND OPERATION THEREOF

REPRESENTATIVE OFFICES OF FOREIGN COM...

The legal framework regulating the registration and operation of representative offices of foreign economic entities was aligned to the economic and digital reality by the Ordinance of the Government no. 18/2022, published in the Official [...] Read more

29 August 2022
NEW FILING DEADLINE FOR THE ANNUAL STATEMENT ON THE BENEFICIAL OWNER BY COMPANIES

NEW FILING DEADLINE FOR THE ANNUAL ST...

The deadline for filing the annual statement on the identification of the beneficial owner has been extended until October 1, 2021 pursuant to the GEO no. 43 of May 27, 2021, published in the Official [...] Read more

3 June 2021
ONLINE PAYABLE ACCESS TO THE REGISTER OF BENEFICIAL OWNERS

ONLINE PAYABLE ACCESS TO THE REGISTER...

As of February 14, 2021, natural and legal persons may inquire the Register of the Beneficial Owners held by the National Trade Registry (ONRC), without the obligation to prove a legitimate interest in this regard, [...] Read more

8 January 2021
THE BENEFICIAL OWNER: NEW FILING DEADLINE

THE BENEFICIAL OWNER: NEW FILING DEAD...

Associations and foundations, as well as legal persons registered with the Trade Register have a new 90-day time lapse since the end of the state of alert in Romania to declare the beneficial owner to [...] Read more

2 December 2020
COMPANIES LAW: NEW LEGAL PROVISIONS

COMPANIES LAW: NEW LEGAL PROVISIONS

The law n ° 223/2020 aimed at simplifying and smoothing the transfer of shares and the payment of share capital, published in the Official Journal n ° 1018 of November 2, 2020, entered into force [...] Read more

25 November 2020
ULTIMATE BENEFICIAL OWNER: NEW AMENDMENTS

ULTIMATE BENEFICIAL OWNER: NEW AMENDM...

Government Emergency Ordinance No. 111/2020 on amending and supplementing Law No. 129/2019, is the result of intense debates between legal professionals and recipients of Law No. 129/2019 on the prevention and combating of money laundering [...] Read more

24 July 2020
BENEFICIAL OWNER: RELIEF ON DECLARATIVE BUREAUCRACY

BENEFICIAL OWNER: RELIEF ON DECLARATI...

The Law no. 129 from July 11, 2019 on the prevention and fight against money laundering and terrorist financing was subject to some important alteration aiming at easing excessive bureaucracy implemented at fist. Read more

9 July 2020
COMPANIES: SIMPLIFICATION OF FORMALITIES

COMPANIES: SIMPLIFICATION OF FORMALITIES

Companies’ law no. 31/1990 has been substantially amended at the beginning of this July which resulted in more flexible proceedings of incorporation of companies. Read more

8 July 2020
DIGITALISATION: CONNECTING ELECTRONIC CASH REGISTERS TO THE TAX AUTHORITY

DIGITALISATION: CONNECTING ELECTRONIC...

Starting with July 1, 2020, electronic cash registers shall be connected at NAFA’s servers, which is indeed a first in Romania, a very important turning point in the process of digitization of the administration. Read more

30 June 2020
IMM INVEST ROMANIA: LIGHTER ACCESS CONDITIONS

IMM INVEST ROMANIA: LIGHTER ACCESS CO...

The GEO no 89/2020 published in the Official Gazette no. 458 of May 29, 2020 comes with a new legislative framework aimed at simplifying and easing access to financing for SMEs under the program IMM [...] Read more

5 June 2020

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