KNOWLEDGE BASE

KEY CORPORATE FEATURES
General
Type of Company SA
Type of Law Commercial
Shelf company availability No
Our time to establish a new company 10 days
Corporate Taxation 16%
Double Taxation Treaty Access Yes
Share capital or equivalent
Standard currency Ron
Permitted currencies Any
Minimum paid up 100%
Usual authorised Ron 90,000 (€25,715)
Directors
Minimum number One
Local required No
Publicly accessible records Yes
Location of meetings Anywhere
Shareholders
Minimum number Two
Publicly accessible records Yes
Location of meetings Anywhere
Company Secretary
Required No
Accounts
Requirements to prepare Yes
Audit requirements Yes
Requirements to file accounts Yes
Publicly accessible accounts Yes
Recurring Government Costs
Minimum Annual Tax / Licence Fee €250
Annual Return Filing Fee Nil
Other
Requirement to file annual return Yes
Change in domicile permitted Yes

GENERAL INFORMATION

Romania is situated in south-eastern Europe just north of the Balkan Peninsula and is the second largest country in Central and Eastern Europe with an area of 237,500 sq kilometres. The country is divided into three areas the central and north-western region comprising Transylvania, Crisana and Banat and encompassing the Carpathian Mountains; the southern region comprising the Wallachian Plain with the river Danube forming the country’s southern border; lastly, the eastern region comprises the Moldavian Plain bordering Moldova and Ukraine. The Capital is Bucharest with a population of approximately two million.

Population

The total population of Romania is approximately twenty two million, 55% of which live in urban areas. Ethnic Romanians make up about 89% of the population, Hungarian 7% followed by Rroms, Germans, Russians and Serbs.

Political Structure

Romania is a Constitutional Republic. The present Constitution was adopted by the Parliament on 21 st November 1991. The Legislative power is vested in a bicameral Parliament which is made up of a lower house of 345 seats (Chamber of Deputies) and an upper house of 140 seats (Senate). Parliamentary elections are held every four years whilst presidential elections are held every five years.

Infrastructure and Economy

Romania has an extensive road and rail network. The main Romanian providers of scheduled passenger air transport are Tarom and Carpatair, several international airlines serve Romania and there are daily flights to most European capitals. Airfreight is handled exclusively in Bucharest.

Since the beginning of 1990, Romania has had a free market economy countered by a continuous government presence in the industrial sector. Romania sits at the crossroads of many traditional commercial routes that allow access to over 200 million consumers within a 1,000 km radius of Bucharest. Romania has six designated Free Trade Zones, mainly located around ports: Constanta Sud-Agigea (on the Black Sea), Sulina (at the mouth of the Danube), Braila, Galati, Giurgiu (on the Danube), and Curtici-Arad (on the Hungarian border).

Language

The official and spoken language is Romanian although Hungarian and German are spoken in the North West and central regions.

Currency

The Ron.

Exchange Control

No.

Type of Law

Civil Law, the modern legal system in Romania dates back to the mid-19th century. The Romanian justice system is based on French, Belgian, Italian and German models.

Principal Corporate Legislation

The Companies Act 31/1990 modified by Law 441 /2006.

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ROMANIAN JOINT STOCK COMPANY (SA) INFORMATION

Type of company for international Trade and Investment

Joint Stock Company (Societat pe Actiuni, SA).

Procedure to Incorporate

For the administration of SAs, Company Law provides a specific legal status for the SAs directors. Thus, the SAs shareholders may choose between two different administration systems:

  • unitary system; and
  • dualist system.

(i) Under the unitary system, the management of the Company is entrusted to a single corporate body – either a sole Director or a Board of Directors who are entitled to take all necessary and appropriate actions towards performing the company’s statutory objects, save for any actions specifically entrusted to the general meeting of shareholders.

The Board of Directors may delegate the management of the company to one or more executive officers, appointed either from among the members of the Board of Directors or from outside. The executive officers are entitled to take all necessary and appropriate actions regarding the company’s management, by observing the company’s statutory objects and the exclusive competence of the general meeting of shareholders and / or the Board of Directors.

Delegation of responsibilities is mandatory for companies submitted to the financial audit by effect of the law.

(ii) Under the dualist system, the management of the company is entrusted exclusively to a Directorate, having the competence to take all necessary and appropriate actions towards performing the company’s statutory objects, by observing the exclusive competence of the general meeting of shareholders and/or if one is appointed by a general meeting of shareholders, the Supervisory Board. The Supervisory Board is entitled only to supervise and control the activity of the Directorate.

A member of the Supervisory Board cannot be a member of the Directorate.

Restrictions on Trading

Joint Stock Companies are not permitted to:

  • Undertake banking or insurance activities or any other activity that might suggest an association with same, without a licence.
  • Undertake investment business other than the investment of the company's own assets without a licence.
  • Neither solicits funds from the public nor offer their shares or membership to the public without a licence.
Powers of Company

A Romanian company has all the powers of a natural person.

Language of Legislation and Corporate Documents

Romanian.

Registered Office Required

Companies must maintain a registered office in Romania.

Shelf Companies Available

No.

Time to Incorporate

7 to 10 days, subject to name approval.

Name Restrictions

A name, that is similar to or identical to an existing company or is known to exist elsewhere. A name which may imply illegal activities.

Language of Name

Names can be expressed in any language using the Latin alphabet.

Name Requiring Consent or a Licence

The following names or their derivatives require consent or a licence: bank, building society, savings, loans, insurance, assurance, reinsurance, co-operative, council, Chamber of Commerce, trust, municipal and finance or their foreign-language equivalents.

The use of the word “ Romania” or the name of any Romanian town within the company names is subject to special Government approval.

Suffixes to Denote Limited Liability

SA (Societat pe Actiuni).

Disclosure of Beneficial Ownership to Authorities

The identity of the beneficial owners of the Romanian Limited Liability Company is not confidential.

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ROMANIAN JOINT STOCK COMPANY (SA) COMPLIANCE

Authorised and Issued Share Capital

Joint Stock Companies have a minimum authorised share capital of Ron 90,000 or its currency equivalent. The minimum issued share value is one share of Ron 0.1.

Classes of Shares Permitted

Joint Stock Companies may have registered shares, preference shares, redeemable shares and shares with or without voting rights.

Taxation

With effect from 1 st January 2007 the standard tax rate of 16%.

VAT

Romanian companies may be registered for VAT purposes.

  • 19% standard rate, which is applicable to supplies of goods and services not subject to VAT exemptions or to the reduced rate
  • 9% reduced rate, which is applicable to the supplies of certain goods/services specifically enumerated in the Fiscal Code, such as sale of medicines, hotel accommodation services, books, tickets to museums, cinemas, etc.
Double Taxation Agreements

Romania is a party to over 78 tax treaties.

Financial Statements Required

Joint Stock Companies (SAs), if registered in Romania, are considered as resident in Romania for tax and currency purposes and must comply with statutory requirements for book and record keeping as detailed in the Accounting Law of 2005. SAs are obliged to appoint either censors or auditors, depending on the specific situation of the company.

Directors

The minimum number of directors is one; they may be of any nationality or residence. Bodies corporate may be appointed as directors.

Company Secretary

A Company Secretary is not required.

Shareholders

The minimum number of shareholders is five who may be individuals or legal entities.

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HOW TO PROCEED

A bespoke 'offshore' solution can be complex and requires careful planning and execution. We therefore encourage our clients to contact us directly, without obligation, for a Free Initial Consultation.

Our experienced consultants will gladly assist with advice on how to approach your particular challenge.

To make contact with a consultant at one of our offices who speaks your language, click here for a full list of our office contact details.


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