ANAF bank account seizure rules and protections for 2026

Under Romanian fiscal legislation applicable through 2026, the National Agency for Fiscal Administration (ANAF) is subject to specific legal limits regarding the seizure of bank accounts and periodic income.

While standard savings in a bank account are generally subject to seizure to cover debts, certain types of funds are legally protected. These include specific allowances, indemnities with a designated purpose, and funds originating from non-reimbursable loans or specific project financing.

For periodic income such as salaries and pensions, the law imposes strict limits on how much can be withheld. For standard debts, the seizure typically cannot exceed one-third of the monthly net income. In cases involving multiple seizures, the total amount withheld may reach up to one-half of the net income. Individuals facing such situations are advised to provide documentation proving the protected nature of their funds to their bank or the fiscal authorities to resolve discrepancies.