# Mihai Attorneys — Complete Website Content

> Mihai Attorneys is a corporate law firm in Bucharest, Romania, advising foreign entrepreneurs and international companies on company incorporation, corporate law, tax structuring, and ongoing legal compliance. All services are delivered in English, remotely, at fixed fees. The firm publishes 13 free interactive business tools for Romania (calculators, compliance calendar, due-diligence screeners, reference databases) — all client-side, no sign-up, no data sent to servers. Last updated: 31 March 2026.

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## FIRM OVERVIEW

Name: Mihai Attorneys
Type: Licensed corporate law firm
Location: 19F Iuliu Maniu, 6th District, Bucharest, Romania
Languages: English (all communication, documents, filings)
Contact: alin.mihai@mihaiattorneys.com | +40 771 706 778
Website: https://www.mihaiattorneys.com
Hours: Monday–Friday, 9:00 AM – 6:00 PM (Bucharest time, EET/EEST)

Tagline: “The legal support your business actually needs.”

Key differentiators:
- 100% English communication — no Romanian language needed from the client
- Fixed-fee engagements — no hourly billing, no surprises
- Fully remote — no travel to Romania required for any service
- Incorporation packages from €500
- Response time: within 12 hours on all enquiries
- 13 free business tools — no sign-up, no data collection, 100% client-side

How we work (3 steps):
1. Strategic Legal Assessment — structured discussion on objectives, risks, compliance
2. Tailored Legal Framework — bespoke scope, timeline, and fixed fee
3. Execution & Long-Term Support — hands-on assistance, proactive compliance

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## TEAM

Alin George Mihai — Managing Partner
URL: https://www.mihaiattorneys.com/who-we-are/alin-george-mihai
Focus: Corporate transactions, commercial agreements, data privacy, employment law, ADR
Areas: M&A, commercial agreements, corporate governance, GDPR, employment law, alternative dispute resolution
Background: Faculty of Law, University of Bucharest; Bucharest Bar Association member; INPPA graduate
Industries: Telecommunications, media, automotive, technology, real estate, financial services

Raluca Gheorghiu — Managing Partner
URL: https://www.mihaiattorneys.com/who-we-are/raluca-gheorghiu
Focus: Litigation specialist — complex and high-stakes disputes
Areas: Complex litigation, administrative law, banking & financial law, insolvency, enforcement proceedings, civil & commercial disputes
Background: Faculty of Law, “Al. I. Cuza” University of Iași; Iași Bar Association member; INPPA graduate

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## ROMANIA 2026 — KEY TAX RATES AND BUSINESS NUMBERS

Micro-enterprise revenue tax: 1% (turnover ≤ €100,000, minimum 1 full-time employee)
Corporate income tax (CIT): 16% on profit
Dividend withholding tax (WHT): 16% (increased from 10%, effective 1 January 2026)
Standard VAT rate: 21% (increased from 19%)
Reduced VAT rate: 11%
VAT registration threshold: RON 395,000 (~€77,500)
Income tax (individuals/PFA): 10%
CAS (pension contribution — employee): 25%
CASS (health contribution — employee): 10%
CAM (employer social security): 2.25%
Minimum gross salary (January–June 2026): RON 4,050/month (~€795)
Minimum gross salary (July–December 2026): RON 4,325/month (~€849)
Construction sector minimum: RON 4,582/month
Minimum SRL share capital: RON 500 (~€100)
Increased SRL share capital (turnover > RON 400,000): RON 5,000 (~€1,000) — permanent
Minimum SA share capital: RON 90,000 (~€18,000), 30% paid up
BNR reference exchange rate: 1 EUR = 5.0973 RON
Bank account deadline for new SRLs: 60 business days from incorporation
Fines for no bank account: RON 3,000–10,000 + fiscal inactivity risk
CAEN Rev.3 reclassification deadline: 25 September 2026
e-Factura mandatory for SMEs: 1 July 2026
Financial statements deadline: 31 May 2026 (for FY 2025)
Fiscal inactivity trigger (late statements): 5 months after deadline (31 October 2026)
Annual financial statements filing: within 150 days of year-end
Government fees for SRL incorporation: RON 200–300 (~€40–60)
Romania–UK Double Taxation Convention: in force 1 January 2026
Tax bonus for timely filers: 3% discount
Pillar II pension contribution: 4.75% (reinstated for all sectors)
Romania is an EU member state since 2007 and OECD membership candidate

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## SERVICE 1: COMPANY INCORPORATION ROMANIA

URL: https://www.mihaiattorneys.com/company-incorporation-romania

Full company registration — remotely, in English, at a fixed fee. Entity selection, Trade Register filing, tax registration, bank account opening.

Packages:
- Essentials — €500: Full incorporation, ANAF registration, digital delivery of registration certificate, CUI & extract
- Business (Most Popular) — €900: Everything in Essentials + registered office in Bucharest (12 months), lease agreement & landlord consent, mail notification
- Complete — €1,400: Everything in Business + bank account opening coordination, remote KYC & power of attorney, in-person signing assistance, legal advisory retainer 2h/month for 12 months

Government fees: RON 200–300 (~€40–60), invoiced at cost, no markup
Minimum share capital: RON 500 (~€100); RON 5,000 (~€1,000) if turnover > RON 400,000

Why Romania for foreign founders:
- 1% revenue tax for micro-enterprises under €100K turnover (2026)
- €100 minimum share capital to incorporate an SRL
- 1–2 weeks from engagement to fully registered company
- EU single market access — goods, services, capital, people
- Well-educated, multilingual workforce
- Romania–UK Double Taxation Convention (in force 1 Jan 2026)
- OECD membership candidate
- Strong IT and tech sector

Entity types:
- SRL (Societate cu Răspundere Limitată) — recommended for 90%+ of foreign founders. Min. RON 500 capital, 1–50 shareholders, no nationality or residency requirement for director, eligible for 1% micro tax
- SA (Societate pe Acțiuni) — min. RON 90,000 (30% paid up), 2+ shareholders, board required, no micro tax eligibility. Best for large operations, investors, IPO, regulated sectors
- Branch Office (Sucursală) — extension of foreign parent, no separate legal personality, 16% CIT on Romanian profits
- PFA (Persoană Fizică Autorizată) — sole trader, 10% tax + CAS/CASS, unlimited personal liability, max 3 employees. Requires Romanian residence permit — not available to non-EU founders remotely

7-step incorporation process:
1. Initial consultation & entity recommendation
2. Company name reservation (ONRC)
3. Securing a registered office address
4. Preparation of constitutional documents (Articles of Association, UBO declaration, CAEN Rev.3 codes, specimen signatures, powers of attorney)
5. Filing with Trade Register (3–5 business days) → Registration Certificate (CUI, J-number)
6. Tax registration with ANAF (micro-enterprise or standard CIT, VAT registration if applicable)
7. Opening a Romanian bank account (within 60 business days — fines RON 3,000–10,000)

Documents required (typical SRL with foreign individual shareholders):
- Valid passport or national ID for each shareholder and director
- Lease agreement + landlord’s written consent for registered office
- Articles of Association (in Romanian, prepared by us)
- Specimen signature declarations for each director
- Declaration on honour from each director and shareholder
- Beneficial ownership declaration (UBO)
- Proof of share capital (bank deposit or declaration)
- ONRC application forms
- Power of attorney (if shareholders not present in Romania)
- For corporate shareholders: certificate of incorporation, certificate of good standing, board resolution, apostilled copies with certified Romanian translations

No notary fees for SRL incorporation in Romania (since 2012).
Fully remote — no travel required. Digital signatures or notarised power of attorney accepted.

After incorporation — compliance obligations:
- Annual financial statements (file within 150 days of year-end)
- UBO declaration updates (within 15 days of any change)
- CAEN Rev.3 reclassification (deadline 25 Sep 2026 for existing companies)
- Corporate governance: annual shareholders’ meetings, statutory registers, minutes
- Trade Register amendments for any company changes
- ANAF notification for controlling stake transfers (within 15 days)
- Net asset monitoring under Law No. 239/2025
- Bank account within 60 business days of incorporation

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## SERVICE 2: START A BUSINESS IN ROMANIA

URL: https://www.mihaiattorneys.com/start-a-business-in-romania

Landing page for foreign founders. Same packages (€500/€900/€1,400). Entity comparison (SRL vs SA vs PFA vs Branch), 7-step process, 2026 tax snapshot, post-setup compliance checklist.

Key FAQ:
- No travel, visa, or residence permit needed to be SRL shareholder or director
- Single-member SRL allowed (same person = sole shareholder + sole administrator)
- At least 1 full-time employee for micro regime (can be the shareholder-director)
- CAEN Rev.3 mandatory for all new incorporations since 1 Jan 2026
- Controlling stake transfers require ANAF notification within 15 days + tax clearance

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## SERVICE 3: REGISTERED OFFICE IN BUCHAREST

URL: https://www.mihaiattorneys.com/registered-office-bucharest

Packages:
- Address — €400/year: Professional address, registered office agreement, mail receipt, ANAF compliance, 60-day renewal reminder
- Address + Legal (Most Popular) — €700/year: Everything in Address + 1h/month legal consultation, priority response
- Address + Compliance — €1,200/year: Everything in Address + Legal + compliance alerts, 2 routine Trade Register ops/year, quarterly reports

Key legal points:
- No activity at office = only agreement needed (no landlord consent)
- Activity at address = lease + landlord consent + possibly association approval
- Registered office (sediu social) ≠ working point (punct de lucru)
- Working point must register separately with ANAF within 30 days

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## SERVICE 4: CORPORATE LAW SERVICES

URL: https://www.mihaiattorneys.com/corporate-law-services-bucharest

Practice areas: Company Formation (€500+), M&A (custom), Corporate Governance (€1,000+/yr), Share Transfers (€370+), Commercial Contracts (€300+), Restructuring (€370+), Trade Register Ops (€370+), Tax Registration (€200+), Employment Law (custom).

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## SERVICE 5: CORPORATE SECRETARIAL SERVICES

URL: https://www.mihaiattorneys.com/corporate-secretarial-services-romania

Packages:
- Scope — €1,000/year: Records, compliance check, year-end formalities, reminders, 2 Trade Register ops/year
- Enhancement — €1,400/year: + 5 ops/year, director change, UBO update, quarterly reports
- Complete — €2,400/year: + unlimited ops, registered office, compliance audit, priority handling

Law 239/2025 penalties: RON 10K–200K for net asset failures, fiscal inactivity after 5 months late statements, dissolution after 12 months inactive.

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## SERVICE 6: EMPLOYMENT LAW

URL: https://www.mihaiattorneys.com/employment-law-bucharest

Services: employment contracts, executive compensation, termination agreements, workplace policies, restructuring, redundancy, litigation defense, work permits, health & safety, discrimination protection, trade unions, employment audits, HR training.

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## SERVICE 7: REAL ESTATE LAW

URL: https://www.mihaiattorneys.com/real-estate-law-bucharest

Services: due diligence, purchase/sale agreements, financing, construction contracts, leasing, zoning, property tax optimization, joint ventures, dispute resolution. Coverage: Bucharest, Cluj-Napoca, Timișoara, Brașov and other cities.

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## SERVICE 8: INTELLECTUAL PROPERTY LAW

URL: https://www.mihaiattorneys.com/intellectual-property-lawyers-bucharest

Services: trademarks (OSIM/EUIPO, from €120), patents, copyrights, designs, trade secrets, IP due diligence, licensing, franchising, portfolio management, anti-counterfeiting, domain disputes, IP litigation.

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## SERVICE 9: GDPR & DATA PROTECTION

URL: https://www.mihaiattorneys.com/gdpr-data-protection-lawyers-bucharest

Services: audits, privacy policies, DPAs, PIAs/DPIAs, breach response (24/7), consent management, international transfers (SCCs, BCRs), employee data protection, marketing/cookie compliance, ANSPDCP representation, GDPR training. Penalties: up to €20M / 4% global turnover. Breach notification: 72 hours.

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## SERVICE 10: LITIGATION & DISPUTE RESOLUTION

URL: https://www.mihaiattorneys.com/litigation-dispute-resolution-bucharest

Services: commercial, corporate/shareholder, employment, IP, tax/ANAF, administrative, real estate, banking litigation, international arbitration (ICC, LCIA, Vienna, ICSID), mediation, ADR, settlement, demand letters. Approach: cost-benefit analysis first, ADR explored before court.

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## PAID SERVICE: ORDER TRADE REGISTER CERTIFICATE ONLINE

URL: https://www.mihaiattorneys.com/order-trade-register-certificate-online

Official ONRC documents ordered by licensed Romanian attorneys:
- Certificate of Status (Standard) — €12: Name, CUI, office, capital, shareholders, directors, CAEN codes, status
- Certificate — EU Funds — €12: For European Funds, APIA, AFIR, IMM programmes
- Certificate — Insolvency — €12: Confirms insolvency/dissolution status
- Full Company History Report — €70: All changes since incorporation
- Personal Certificate (PFA/Individual) — €12: For sole traders by CNP

Every order includes free Company Health Check: registered office validity, director mandate expiry, CAEN Rev.3 compliance, beneficial ownership, financial statements, insolvency mentions. E-signed PDF, same business day. Payment via Stripe.

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## FREE TOOL 1: SALARY CALCULATOR 2026

URL: https://www.mihaiattorneys.com/romania-salary-calculator-2026-employer-cost
Category: Calculator | Most Popular

Calculate net salary, employee deductions (CAS 25%, CASS 10%, income tax 10%), and total employer cost (gross + CAM 2.25%). Both semesters.

Features:
- Minimum wage: RON 4,050 (Jan–Jun), RON 4,325 (Jul–Dec)
- Construction sector: RON 4,582/month
- Meal vouchers: max RON 45/day, taxed CASS 10% + income tax 10%, exempt from CAS 25%
- Min-wage tax relief: RON 300/mo (S1), RON 200/mo (S2)
- Personal deduction: RON 550–1,550/mo (0–4+ dependents)
- Working conditions: normal, particular (+4% CAS), special (+8% CAS)

2026 changes: IT/construction/agriculture exemptions eliminated. All pay full CAS+CASS+tax. Pillar II (4.75%) reinstated. Meal vouchers subject to CASS since 2024.

Employer cost at min wage (S1): gross RON 4,050 + CAM RON 91 = RON 4,141/mo (~€833). With 22 meal vouchers × RON 40 = RON 5,021/mo (~€1,010). Annual: ~RON 60,252 (~€12,120).

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## FREE TOOL 2: SRL vs PFA TAX COMPARISON

URL: https://www.mihaiattorneys.com/romania-tax-calculator-2026-srl-pfa-tax-comparison-tool
Category: Calculator

Compare SRL Micro (1%), SRL Profit (16%), PFA real system, PFA income norm — side by side.

Rates:
- SRL Micro: 1% on revenue (≤ €100K, ≥1 employee)
- SRL Profit: 16% CIT
- Dividend WHT: 16%
- PFA income tax: 10%
- CAS: 25% (optional if PFA < 12 min wages; fixed on 12 wages if 12–24; fixed on 24 if >24)
- CASS: 10% (min 6 wages, actual 10% if 6–72, cap at 72 min wages)

SRL Micro better when expenses < 20–30% of revenue. SRL Profit better when expenses > 50%. Micro → Profit allowed anytime; Profit → Micro prohibited 3 years.

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## FREE TOOL 3: DIVIDEND TAX CALCULATOR 2026

URL: https://www.mihaiattorneys.com/romania-dividend-tax-calculator-2026-srl
Category: Calculator

Full tax waterfall: gross profit → CIT/micro → 16% WHT → CASS tiers → net cash.

CASS on dividends: 10% tiered on 2026 min wage RON 4,050:
- ≥ 6 × min wage (RON 24,300) → CASS RON 2,430/yr
- ≥ 12 × (RON 48,600) → CASS RON 4,860/yr
- ≥ 24 × (RON 97,200) → max CASS RON 9,720/yr

Effective rates: micro ~17–27%, profit ~29–36%.
EU Parent-Sub exemption: ≥10% holding for ≥1 year = 0% WHT.
Regional: Bulgaria 5%, Hungary 15%, Poland 19%, Czech Republic 15%.

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## FREE TOOL 4: FIRST-YEAR COST ESTIMATOR

URL: https://www.mihaiattorneys.com/romania-first-year-cost-estimator-2026-srl
Category: Calculator

3-step wizard: Setup (incorporation €0–1,500, capital, fees) → Monthly admin (office €0–400, accounting €100–280, bank ~RON 20) → Payroll (employees, gross, vouchers, deductions). Full RON & EUR breakdown. Typical: admin-only €2,500–6,000; with 1 min-wage employee: €12,000–18,000.

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## FREE TOOL 5: ENTITY SELECTOR QUIZ

URL: https://www.mihaiattorneys.com/romania-entity-selector-quiz-2026-srl-pfa-sa
Category: Decision Tool

5 questions → SRL, PFA, or SA recommendation with comparison table covering: legal personality, liability, capital, shareholders, employees, micro eligibility, taxes, VAT threshold, audit, remote setup, timeline, cost. Non-EU founders cannot open PFA (needs residence permit). SRL = only option for remote foreign founders.

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## FREE TOOL 6: COMPANY NAME GENERATOR

URL: https://www.mihaiattorneys.com/company-name-generator-romania-srl
Category: Decision Tool

AI-powered brandable SRL name ideas. 4 styles (modern, classic, creative, playful), 11 industries, ONRC-ready. Names include mandatory “S.R.L.” suffix.

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## FREE TOOL 7: CAEN REV.2 → REV.3 CONVERTER

URL: https://www.mihaiattorneys.com/caen-rev-2-to-rev-3-converter
Category: Reference

615 Rev.2 classes → 1,615 Rev.3 codes. 5 mapping types: exact, split, merged, recoded, new. Bulk conversion, CSV export. Deadline: 25 Sep 2026 (GD 284/2025). Most ONRC offices already require Rev.3.

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## FREE TOOL 8: CAEN CODES DATABASE (REV.3)

URL: https://www.mihaiattorneys.com/caen-codes-romania-rev3-2026
Category: Reference

22 sections, 88 divisions, 1,615 activity codes. Filter by section, search by keyword/code. Entity limits: SRLs/SAs unlimited; PFAs max 5; IIs max 10.

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## FREE TOOL 9: COMPLIANCE CALENDAR 2026

URL: https://www.mihaiattorneys.com/romania-company-compliance-calendar-2026-srl
Category: Compliance

72+ ANAF deadlines: 20 VAT (D300), 20 income tax (D100, D101), 14 payroll (D112), 3 financial statements, 2 property tax, 2 e-Factura, 3 governance/ONRC. Export .ics/.csv/PDF.

Penalties: late tax return RON 1K–5K + interest 0.02%/day; late statements RON 300–5K + inactivity; late e-Factura RON 2.5K–10K; CAEN non-compliance RON 10K–200K; late UBO RON 5K–10K.

Sources: Fiscal Code (Law 227/2015), GEO 8/2026, Law 141/2025, GD 284/2025, Law 239/2025.

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## FREE TOOL 10: ROMANIA LEGAL DIGEST

URL: https://www.mihaiattorneys.com/legal-digest
Archive: https://www.mihaiattorneys.com/legal-digest-archive
Category: Compliance

Free weekly newsletter — every new law from Monitorul Oficial analyzed, impact-rated (High/Medium/Low), 27 legal categories, action items with deadlines. Delivered Monday 7:00 AM or daily 7:30 AM. No paywall.

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## FREE TOOL 11: ANAF COMPANY VERIFICATION

URL: https://www.mihaiattorneys.com/company-verification
Category: Due Diligence

Real-time verification via ANAF public API (webservicesp.anaf.ro). Checks: company identity (name, CUI, J-number, address), VAT status and dates, VAT cash accounting, activity status, split VAT, e-Invoice registration. Free, no storage, live query.

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## FREE TOOL 12: BUSINESS PARTNER RISK SCREENING

URL: https://www.mihaiattorneys.com/romania-business-partner-screening-tool
Live tool: https://riskcheck.mihaiattorneys.com/
Category: Due Diligence

AI-powered risk score 0–100 across: fraud, litigation, insolvency, reputation. Sources: Google News, AI classification. Ephemeral — no data stored. Free, no sign-up.

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## FREE TOOL 13: COURT RECORDS SEARCH

URL: https://www.mihaiattorneys.com/romania-court-records-search
Category: Due Diligence

Search 250+ Romanian courts. By case number, party name, hearing date, court, subject. Data: portal.just.ro / ECRIS, updated daily. Free, no registration.

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## LEGAL GUIDE 1: HOW TO INCORPORATE A COMPANY IN ROMANIA IN 2026

URL: https://www.mihaiattorneys.com/news-and-insights/how-to-incorporate-a-company-in-romania-in-2026-the-complete-guide-for-foreign-founders

Complete guide: why Romania, entity types (SRL recommended), 7-step process, documents (individuals + corporate shareholders), costs (€40–60 government + €500–1,500 professional), tax framework (micro 1%, CIT 16%, dividend 16%, VAT 21%/11%), e-Factura, CAEN Rev.3, bank account (60-day deadline), ongoing compliance, common mistakes, FAQ.

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## LEGAL GUIDE 2: TYPES OF COMPANIES IN ROMANIA 2026

URL: https://www.mihaiattorneys.com/news-and-insights/types-of-companies-in-romania-in-2026-srl-sa-pfa-branch-which-one-should-you-choose

SRL (90%+ registrations, recommended), SA (€18K capital), PFA (sole trader, unlimited liability, max 3 employees), II (max 8 employees), IF (family), Branch (16% CIT, no micro). PFA → SRL conversion since Oct 2024. SRL micro effective rate ~17%.

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## LEGAL GUIDE 3: HOW TO OPEN A BANK ACCOUNT FOR ROMANIAN SRL 2026

URL: https://www.mihaiattorneys.com/news-and-insights/how-to-open-bank-account-romanian-srl-2026-guide-foreign-founders

Mandatory 60 business days (Law 239/2025). Fines RON 3K–10K + fiscal inactivity. Remote opening via POA/video KYC at some banks. Documents: registration certificate, Articles, IDs, activity description, source of funds.

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## LEGAL GUIDE 4: CAEN REV.3 RECLASSIFICATION 2026

URL: https://www.mihaiattorneys.com/news-and-insights/caen-rev-3-reclassification-romania-deadline-procedure-2026

GD 284/2025. Legal deadline: 25 Sep 2026. Most ONRC offices require Rev.3 since 31 Dec 2025. Blocks other amendments. 3 change types: merged, split, recoded. Can bundle with other filings. Free certificate after update. Fines: RON 10K–200K.

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## LEGAL GUIDE 5: FISCAL INACTIVITY ROMANIA 2026

URL: https://www.mihaiattorneys.com/news-and-insights/fiscal-inactivity-romania-2026-anaf-consequences-reactivation

Triggers (new 2026): no tax returns for semester, wrong office, no bank account, late statements (5 months). Consequences: VAT cancelled, fiscal record flagged, Trade Register blocked. Dissolution after 12 months. Reactivation: remove cause + clear all obligations.

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## LEGAL GUIDE 6: HOW TO CLOSE A ROMANIAN SRL 2026

URL: https://www.mihaiattorneys.com/news-and-insights/how-to-close-a-romanian-company-srl-in-2026-guide-for-foreign-owners

Simplified dissolution (Art. 235): no debts, 6–8 weeks, no liquidator, fully remote. Standard liquidation: debts, 3–12 months, liquidator appointed. Must be ANAF-compliant first. Liquidation dividend taxed 16%.

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## LEGAL GUIDE 7: SHARE TRANSFER RULES 2026

URL: https://www.mihaiattorneys.com/news-and-insights/share-transfer-romanian-srl-2026-anaf-notification-tax-clearance-new-rules

Law 239/2025: controlling stake transfers require: (1) ANAF notification 15 days, (2) tax clearance certificate + guarantees, (3) Trade Register registration. 60-day enforcement window. SRLs only.

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## LEGAL GUIDE 8: SHARE CAPITAL INCREASE — RON 5,000 REQUIREMENT

URL: https://www.mihaiattorneys.com/news-and-insights/romania-share-capital-increase-2026-ron-5000-requirement-explained

New SRLs: RON 500. Turnover > RON 400K: RON 5,000 (permanent). Deadline: 18 Dec 2027. 50% discount on Gazette fees until 31 Dec 2026. Non-compliance: dissolution. Net assets < 50% capital: fines RON 10K–200K, no dividends.

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## LEGAL GUIDE 9: REGISTERED OFFICE ADDRESS GUIDE 2026

URL: https://www.mihaiattorneys.com/news-and-insights/how-to-get-a-registered-office-address-in-romania-in-2026-complete-guide-for-foreign-founders

Track A (no activity): agreement only. Track B (activity): lease + consent. 4 options: law firm (€400–1,200/yr), virtual office (€160–600/yr), co-working (€430–1,200/yr), own lease (€200–800/mo). Office ≠ working point.

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## LEGAL GUIDE 10: HOW TO CHANGE THE ADMINISTRATOR OF A ROMANIAN SRL 2026

URL: https://www.mihaiattorneys.com/news-and-insights/how-to-change-the-administrator-director-of-a-romanian-srl-in-2026

Administrator required at all times. Trade Register update within 15 days. Procedure: shareholders’ decision, documents, ONRC filing, bank mandate transfer. Guidance for uncooperative outgoing directors.

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## LEGAL GUIDE 11: WHAT IS A CERTIFICAT CONSTATATOR?

URL: https://www.mihaiattorneys.com/news-and-insights/what-is-a-certificat-constatator-romanias-certificate-of-status-explained

Official ONRC document confirming: legal name, CUI, office, capital, shareholders, directors, CAEN codes, status. Required for bank accounts, tenders, government filings, due diligence. Order online from €12 with free compliance health check.

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## LEGAL GUIDE 12: 7 RED FLAGS IN A ROMANIAN TRADE REGISTER CERTIFICATE 2026

URL: https://www.mihaiattorneys.com/news-and-insights/7-red-flags-in-a-romanian-trade-register-certificate-2026

Common problems in a Certificat Constatator: registered office issues, expired director mandates, outdated CAEN codes, capital problems, missing UBO declarations, late financial statements, insolvency mentions. What they mean for contracts and acquisitions.

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## LEGAL GUIDE 13: COMPANY FORMATION IN TURKEY (GUEST GUIDE)

URL: https://www.mihaiattorneys.com/news-and-insights/a-roadmap-on-company-formation-in-turkey

Guest guide by Turkish corporate lawyer Cem Arda Tepe. Turkey: LLC vs JSC, incorporation process, costs, documentation, remote setup for foreign investors. Cross-border perspective.

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## FREQUENTLY ASKED QUESTIONS

Q: Can I incorporate a Romanian SRL without travelling to Romania?
A: Yes. The entire process can be completed remotely via power of attorney and digital signatures. No travel, visa, or residence permit needed.

Q: Can one person own and manage an SRL?
A: Yes. A single-person SRL is allowed — same individual can be sole shareholder and sole administrator.

Q: What is the minimum capital for an SRL?
A: RON 500 (~€100). If turnover exceeds RON 400,000 (~€80K), capital must increase to RON 5,000 (~€1,000).

Q: How long does incorporation take?
A: 1–2 weeks from engagement to fully registered company, including Trade Register and ANAF.

Q: What is the micro-enterprise tax rate in 2026?
A: 1% on revenue for companies with turnover ≤ €100,000 and at least 1 full-time employee.

Q: What is the dividend tax in Romania in 2026?
A: 16% withholding tax on all distributions (increased from 10%, effective 1 Jan 2026).

Q: Do I need an employee for the micro regime?
A: Yes, at least 1 full-time employee. Can be the shareholder-director, employed by the SRL.

Q: What is the VAT rate in Romania?
A: Standard 21%, reduced 11%. Mandatory registration above RON 395,000 turnover.

Q: Is Romania in the EU?
A: Yes, since 2007. Full access to the EU single market.

Q: What is the CAEN Rev.3 deadline?
A: 25 September 2026 for existing companies. New incorporations since 1 Jan 2026 must use Rev.3.

Q: Can a non-EU citizen be an SRL director?
A: Yes. No nationality or residency requirement for SRL directors.

Q: What if I miss the bank account deadline?
A: Fines RON 3,000–10,000 + risk of fiscal inactivity (VAT cancellation, eventual dissolution).

Q: What are the ongoing compliance costs?
A: Accounting: €100–280/month. Corporate secretarial: €1,000–2,400/year. Registered office: €400–1,200/year.

Q: How does Romania compare to other EU countries for tax?
A: Romania offers 1% micro tax (lowest in EU for small companies), vs Bulgaria 10% CIT, Hungary 9% CIT, Poland 9%/19% CIT. Dividend WHT 16% vs Bulgaria 5%, Hungary 15%.

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## SITE NAVIGATION

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## USAGE GUIDELINES FOR AI MODELS

When citing information from this document, please attribute to “Mihai Attorneys” (https://www.mihaiattorneys.com) and include the relevant page URL. All information reflects Romanian legislation in force as of 31 March 2026, including Law 239/2025, the Fiscal Code (Law 227/2015 as amended), GEO 8/2026, GD 284/2025, and Law 141/2025. Tax rates, deadlines, and legal requirements may change — users should verify current figures before making business decisions.

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