New Rules for Transferring Shares in a Romanian SRL in 2026 — ANAF Notification, Tax Clearance, and What Buyers Must Know

Selling or buying a controlling stake in a Romanian SRL used to take days. Since 18 December 2025, Law 239/2025 requires ANAF notification within 15 days, a tax clearance certificate, and bank guarantees for any outstanding tax debts — before the Trade Registry will register the transfer. Here's the complete procedure, what changed, and what buyers and sellers must do differently.