Prepare your business for legal, tax, financial, and regulatory challenges in 2026.
As the economic and regulatory environment continues to evolve, proactive legal compliance is no longer optional — it is a key factor in business resilience, growth, and investor confidence.
BULR — Brodsky Uskov Looper Reed & Partners has prepared a Legal Checklist 2026 tailored for companies operating in the Republic of Moldova, including IT businesses, holding structures, investment companies, and international traders.
🔎 1. Corporate Governance and Internal Compliance
✅ Review your corporate documents
✔ Articles of Association and internal regulations
✔ Shareholders’ agreements
✔ Powers of the board of directors and executive body
✔ Proper documentation of decisions and allocation of authority
Ensure compliance with the Companies Law (No. 1134/1997) and current regulatory practice.
✅ Assess corporate governance practices
Are company decisions properly documented?
Are shareholders’ approvals, minutes, and resolutions maintained correctly?
Are there documented procedures for actions of the director and board?
Do you hold annual mandatory shareholders’ meetings?
Why this matters:
Incomplete corporate documentation may lead to disputes, investor mistrust, and regulatory scrutiny.
🧾 2. Financial Reporting and Audit Readiness
📍 Determine whether your company is subject to mandatory statutory audit
In Moldova, statutory audit is required if the company:
✔ qualifies as a medium or large entity under statutory thresholds (assets, revenue, employees);
✔ is a public interest entity;
✔ falls under other specific legal requirements.
If your IT or technology business has grown rapidly, review the 2026 thresholds to avoid unexpected audit obligations.
📍 Review accounting methodology
– Revenue recognition (SaaS, subscriptions, platforms, escrow)
– Intercompany transactions
– Tax provisions and deferred tax
– Capitalization of development costs
– IT Park reporting (if applicable)
🛡️ 3. Legal Audit of Contracts and Commercial Documentation
🔸 Contract audit
Conduct a comprehensive review of:
✔ Client agreements
✔ Supplier and contractor agreements
✔ Licensing and technology transfer agreements
✔ NDAs and confidentiality agreements
Common issues include:
– vague contractual obligations
– excessive risk allocation
– incomplete liability and warranty clauses
– increasing number of non-paying counterparties
🔹 Cross-border and technology agreements
Verify:
– choice of law and jurisdiction clauses
– compliance with GDPR or equivalent data protection requirements
– proper software licensing structures
💼 4. Regulatory Risks and Sector Compliance
📍 IT Park compliance (if applicable)
Ensure that:
✔ activities are correctly classified;
✔ payroll and headcount requirements are met;
✔ reporting is submitted on time.
Non-compliance may result in:
– tax reassessments
– loss of benefits
– reputational risks
📍 Sector regulation
If your activity involves:
– gaming and skill games platforms
– financial services and payment systems
– cryptocurrency or e-money
– healthcare or other licensed sectors
ensure that all licenses are valid and AML/KYC and internal compliance procedures are properly implemented.
📌 5. Tax Positioning and Optimization
🔍 Conduct a comprehensive tax review
✔ VAT compliance
✔ Transfer pricing documentation
✔ Withholding tax obligations
✔ Corporate income tax
✔ Proper distinction between operating expenses and capital investments
💡 Focus areas for 2026
– New or updated double tax treaties
– Increased transfer pricing scrutiny
– Digital services regulation
Early identification of tax risks reduces penalties and audit exposure.
🤝 6. Labor Relations and Immigration Audit
🔹 Employment compliance
✔ Employment agreements
✔ Proper classification of employees vs contractors
✔ HR policies and benefit structures
🔹 Work and residence permits
For foreign employees and management:
✔ residence permits
✔ work authorizations
✔ mandatory registrations
Non-compliance may result in administrative liability.
🔐 7. Intellectual Property and Data Protection
📍 IP ownership
✔ Patents
✔ Trademarks
✔ Copyrights for code and media
✔ Assignment agreements
For IT companies, intellectual property is often the core asset.
📍 Data protection
Ensure that:
– privacy policies are updated
– data processing agreements comply with GDPR or local law
– data breach notification procedures are implemented
📊 8. Dispute Prevention and Litigation Risks
🧾 Early risk assessment
Identify:
✔ problematic contractual clauses
✔ disputed obligations
✔ weak dispute resolution mechanisms
🎯 Proactive dispute management
– review arbitration clauses
– confirm enforceability of chosen jurisdiction
– consider mediation before litigation
🧩 9. Investment and M&A Readiness
Before raising investment or selling equity:
✔ conduct Legal Due Diligence
✔ organize corporate documentation
✔ verify capital structure accuracy
✔ ensure completeness of registered data
Investors expect transparency — audit readiness accelerates transactions.
📆 10. Planning for 2026 — Strategic Priorities
🔹 Corporate
☑ update resolutions and minutes
☑ review shareholders’ register
☑ complete statutory registers
🔹 Finance and audit
☑ assess audit thresholds
☑ prepare proactively
☑ align accounting policies with investor expectations
🔹 Contracts
☑ update key agreements
☑ standardize IP clauses
☑ review cross-border compliance
📞 Ready to Review Your Business?
BULR — Brodsky Uskov Looper Reed & Partners offers an annual 2026 legal and financial review service, including:
✔ Legal Due Diligence
✔ Tax audit and optimization
✔ Contract audit
✔ Corporate governance audit
✔ Regulatory compliance review (IT Park, gaming, fintech)
✔ Statutory audit readiness preparation
Contact our team to schedule a tailored legal review and protect your business from 2026 risks.
