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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
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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
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Recent posts

  • Increase in maximum Health insurance contribution threshold January 19, 2026
  • New obligations for tax registration of entities with salaried activity at secondary addresses January 16, 2026
  • Integrated Summary: Law 239/2025 & GEO 78/2025 – Effective January 1, 2026 January 5, 2026
  • From 2026, all companies must have a bank or Treasury account in Romania December 17, 2025
  • Law 149/2025: Extended right to telework for parents of children with disabilities and parents of twins or multiples October 20, 2025
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