Ghid ANAF 2026: Distribuirea dividendelor și restituirea împrumuturilor către asociați și acționari - StartupCafe

The Brașov Regional Directorate of Public Finances has outlined procedural rules for dividend distribution and loan repayment to shareholders, effective in 2026. Changes to the Companies Law aim to prevent fund withdrawal that could harm creditors and the state budget. Companies distributing dividends quarterly cannot grant loans until dividend discrepancies are resolved. Firms with a net asset value below half of their subscribed capital cannot repay loans to shareholders. Non-compliance may lead to joint liability for tax obligations and fines ranging from 10,000 to 200,000 lei. Companies must also restore net assets to legal minimums before distributing profits.