Divizarea Official
: Once approved, the new entities are registered, and the original company is either modified (partial) or deleted from the register (total). Key Considerations
: The original company is dissolved without going into liquidation. Its entire assets and liabilities are transferred to two or more existing or newly formed companies.
: The original company continues to exist. Only a portion of its assets and liabilities are detached and transferred to one or more existing or new companies. Step-by-Step Procedure Divizarea
Incorporations - Oficiul Național al Registrului Comerțului
: Precise documentation is required to show exactly which assets and liabilities move to which entity to avoid future legal disputes. : Once approved, the new entities are registered,
The process is strictly regulated and involves several key stages:
: Divisions can be tax-neutral if they meet specific criteria, but professional tax advice is highly recommended to avoid unforeseen VAT or corporate tax liabilities. : The original company continues to exist
: Under Romanian law, employees' rights are typically protected, and their contracts are transferred to the new employer.