From 2 April 2027, a company share transfer will require simultaneous notarisation of the signatures and content, as well as a mandatory electronic check with the National Revenue Agency by the registration officer.
Registration will be possible only if:
- the company and the transferor have no outstanding public liabilities for mandatory social security contributions;
- the manager and the transferor submit the prescribed declarations confirming that there are no other due and unpaid liabilities under paragraph 1.
The changes introduce significantly stricter controls and will require advance checks for outstanding public liabilities before every share transfer.
