Voluntary dissolution · Law 135/2007
Closing your Moldovan SRL, end to end.
Voluntary dissolution costs more than the ASP state fee. The final distribution attracts 6% WHT, the liquidator charges by company size, and a prior audit obligation pulls in one more set of fees. Here is the range.
Generally applies to medium and large companies, or those that hit the audit thresholds in any prior year.
Total dissolution cost (range)
€0 – €0
Including final 6% WHT on distributed earnings
Net to shareholders
€0
After 6% withholding on the final dividend
Cost breakdown (low – high)
Liquidator and audit fees discussed on a call. Ranges above reflect typical Chisinau practice.
Methodology and assumptions
- Voluntary dissolution governed by Law 135/2007 on limited liability companies and the Civil Code.
- Final dividend WHT: 6% on retained earnings actually distributed to shareholders on liquidation, under Codul Fiscal art. 901.
- ASP state fees: nominal publication and Registry filing fees, typically €50 – €200 in total.
- Liquidator fees: graduated by company size; medium and larger entities require more file work and a longer creditor-notice management process.
- Mandatory audit: a final closing audit is generally required where the company was within the statutory audit thresholds in any of the prior reporting periods.
- SFS fiscal clearance: tax authority issues clearance after reconciliation; outstanding obligations extend the process by several months.
- Timeline assumes a clean dossier and creditor notice period under Law 135/2007. Contested claims and tax disputes can extend the timeline materially.
- FX: indicative EUR conversion. Use BNM rate of the day for filings.
What this does not do
Numbers are illustrative. Confirm specific figures with your Moldovan adviser before relying on them. Contested liabilities, employee severance, lease termination penalties, and asset disposal costs are excluded from the model.
Discuss your dissolution case
before you file.
A clean wind-up depends on the sequence: SFS clearance, creditor notice, asset distribution, then Registry strike-off. We run the calendar for you.