Distribuirea de dividende cu menținerea adecvării capitalului – soluții în vremuri de incertitudini fiscale
Distribution of dividends under capital adequacy constraints – solutions for tax uncertainty times

Summary/Abstract: The increase in the dividend tax rate as from January 2023 is not news anymore, but companies’ directors are under pressure to make a few quick decisions before the end of 2022. The decisions they need to take should further the interests of shareholders while preserving companies’ financial health. We analyse here the main accounting, tax, and legal implications of interim distributions of dividends, with a focus on the provisions of G.O. 16/2022 and the draft law to approve this ordinance. We also point out the key points which company directors should consider before making the decision to distribute retained earnings as dividends.

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