Cesiunea de părți sociale după art. V din Legea nr. 239/2025 - Opozabilitatea față de organul fiscal și consecințele în redactarea contractului (opinie Andrei Șărban) - Economica.net

Starting October 12, 2026, the transfer of social shares in an LLC with outstanding tax obligations will require a formal procedure involving both ANAF and the National Trade Register Office. The new regulations, published in the Official Gazette, mandate that any transfer must be notified to the tax authority within 15 days, and guarantees must be established if there are tax debts. The process includes obtaining a tax attestation certificate, which is necessary for registration at the trade register. Failure to comply with these requirements can lead to the transfer being deemed ineffective against the tax authority, even if valid between the parties. This change aims to ensure that tax obligations are settled before any transfer of shares is recognized legally.