Există un drept sau o obligație de a distribui dividende anterior lichidării voluntare a unei societăți?
Is there a right or obligation to distribute dividends prior to the voluntary liquidation of a company?

Summary/Abstract: Dividends and liquidation income are two distinct legal categories, with trigger different tax regimes. In purely domestic situations, the previous dividend tax rate of 5% allowed the development of a practice of distributing dividends prior to the voluntary dissolution of companies and taxing any liquidation income at 10%. However, the tax treatment of these two categories of income varies considerably depending on the applicable legislation (Romanian Tax Code, double taxation conventions, European Union legislation). As the nature of the income is determined starting from the company law, this article examines whether there is a right or an obligation to distribute dividends prior to the voluntary liquidation of a company. Once the company law qualification is established, the tax options are open.

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