Cât de legal este să ridici dividende în mai multe tranșe mai mici de 10.000 de lei. ANAF le poate considera plăți fragmentate

The legality of withdrawing dividends in multiple smaller installments under 10,000 lei is questionable, as ANAF may view it as fragmented payments. While the law allows daily withdrawals up to this limit, artificially splitting a larger obligation can lead to significant penalties. A recent article highlights the thin line between distinct payments and fragmented ones, emphasizing the need for clear legislative guidance. Companies must ensure that multiple resolutions for identical amounts are justified economically to avoid scrutiny.