Legal

New obligations for tax registration of entities with salaried activity at secondary addresses

Law no. 245/2025 amends art. 32 para. (7) of Law no. 273/2006 on local public finances, introducing new obligations for the tax registration of entities with salaried activity at secondary addresses. Who is targeted? Any economic operator, public or local institution with an entity organized at an address other than

Integrated Summary: Law 239/2025 & GEO 78/2025 – Effective January 1, 2026

Corporate Governance & Dividends (Law 239) Interim dividends & loans: No loans to shareholders or affiliates while interim dividends remain unregularized. Breach = joint liability + fines RON 10,000–200,000. Capital adequacy: If net assets < 50% of share capital → no loan repayments, no profit distribution until capital restored/reduced. Loss coverage priority: New

From 2026, all companies must have a bank or Treasury account in Romania

Starting 1 January 2026, all legal entities in Romania will be required to hold at least one payment account, either with a Romanian bank or with the State Treasury. This obligation is introduced by Law no. 239/2025, which amends Law no. 70/2015 on cash collection and payment operations. For existing

Notification regarding change of registered office

We would like to inform you that, starting from June, ARGUS AUDIT SRL will be operating from a new registered office, as follows: New registered office address: 80 Izvor street, 3rd floor, District 5, Bucharest. We kindly ask you to update this information in your database and to send any

CSRD in Romania

As there are more and more conferences and discussions about sustainability these days, we consider it useful to bring to the attention of our clients some relevant information. CSRD in Romania In Romania, CSRD is transposed into national legislation through Order no. 85 of January 12, 2024, which amends and

International road transport of goods has been brought within the scope of RO e-Transport obligations

Through Emergency Ordinance no. 115/2023, the international road transport of goods has been brought within the scope of RO e-Transport obligations. This measure extends responsibilities not only to customs operations of import-export but also to intracommunity movements (acquisitions and intracommunity deliveries). Thus, economic operators must comply with both existing obligations

Business Criminal Law – specialized consulting

In an ever-evolving business landscape, the continuous growth and specialized expertise of team members have become an absolute necessity. Nowhere is this more critical than in the intricate realm of Business Criminal Law, where staying up-to-date and possessing specialized skills are paramount to ensuring adherence to prevailing legal standards. Through

Can preventive restructuring be a solution to avert company insolvency?

In February 2023, we participated at the conference held by Ziarul Financiar with BDO Business Restructuring and Bondoc si Asociatii Law Firm – “The preventive restructuring – a solution for averting company insolvency” where there were widely debated issues regarding the pre-insolvency instruments that are available to companies. We consider

Amendment of the paternal leave law

According to GEO 117/2022, the duration of paternity leave is ten working days, to which five additional days are granted for employees who follow a childcare course. According to the above ordinance, the father may benefit from paternity leave for each newborn child, based on the certificate of graduation of

GEO 57/2022 – Regulations in the field of equal opportunities for the employees

To harmonize the EU Directive no. 1158 /2019 with the Romanian legislation, in the Official Gazette no. 431 of 3 May 2022 was published the Government Emergency Ordinance no. 57/2022 for the completion and amendment of Law no. 202/2002 on equal opportunities and treatment between women and men and the

New obligations for tax registration of entities with salaried activity at secondary addresses

From 2026, all companies must have a bank or Treasury account in Romania

Notification regarding change of registered office

CSRD in Romania

International road transport of goods has been brought within the scope of RO e-Transport obligations

Business Criminal Law – specialized consulting

Can preventive restructuring be a solution to avert company insolvency?

Amendment of the paternal leave law

GEO 57/2022 – Regulations in the field of equal opportunities for the employees

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