Firm Profile > Biris Goran SPARL > Bucharest, Romania

Biris Goran SPARL

Romania > Tax Tier 1

Biris Goran SPARL has a comprehensive tax practice with an especially good record for heavyweight tax disputes. The firm is regularly referred work on the tax aspects of complex restructurings and corporate deals, and has particularly strong expertise on real estate related issues. Practice co-head Ruxandra Jianu is the main contact for consultancy matters. Firm founder Gabriel Biriş leads the contentious side, which regularly assists clients on precedent-setting direct and indirect tax disputes with the authorities. Other key partners include litigator Mihai Nușcă and transfer pricing speclialist Alina Andrei, who works in the affiliated firm, Cabot Transfer Pricing.

Practice head(s):

Gabriel Biriș; Ruxandra Jianu

Other key lawyers:

Key clients

BCR (Banca Comercială Română)

Farmec SA

Accor Group, Orbis Hotel Group

Electrica Muntenia Nord

eMAG (Dante International)

River Development

H&E Reinert

Sema Parc

H&E Reinert

Oriflame Romania, Publicis, Impuls Leasing Romania, Fildas Catena Group, Angelli Spumante & Aperitive, Hagag Development Europe, Immofinanz, Global Vision, Forte Partners, Vastint, Cris-Tim, Titan Mar

Thales Romania

LeasePlan Romania, LeasePlan Service Center

One United Properties

Romania > EU and competition Tier 2

Biris Goran SPARL has a multi-faceted competition practice offering strong contentious and non-contentious support to its international and domestic clients. The team has a strong track record defending clients against cartel claims, and has successfully represented companies in high profile antitrust litigations. Merger control proceedings and sectoral investigations are also regular areas of work. Clients come from across a range of sectors, including financial services, manufacturing, retail and energy. Gelu Goran is a well-regarded and experienced practice head.

Practice head(s):

Gelu Goran


‘Biris Goran is an excellent competition practice in Romania.’

‘They have a very pro-business approach, reacting quickly, with a thorough legal analysis behind. The lawyers understand our business and are able to integrate these into their advice.’

‘The lawyers at Biris Goran SPARL are very open minded and always focused on providing legal advice that fits the client’s business model. They offer real business solutions and represent a true business partner, being at the same time anchored in reality. They have a deep understanding of the client’s needs and their high quality legal advice is straight to the point.’

‘They have great flexibility, attending meetings with client’s business people – not only with the client’s in-house legal counsel – to better understand the needs and situations so that they can adapt the legal advice based on this and analyze all angles so that in the end the legal advice is not only very thorough, but also very realistic and suitable for the client.’

‘Gelu Goran is an excellent and responsive competition lawyer.’

Key clients

UniCredit Leasing Fleet Management

UniCredit Leasing Corporation


Publicis Groupe Holdings B.V.

AON UK Limited




Procter & Gamble

General Leasing


Lotos Asfalt


Romania > Real estate and construction Tier 2

Biris Goran SPARL is a leading choice for international and domestic developers and investors. The team regularly advises on major land acquisitions, development projects, leasing agreements and disposals. Recently the firm was involved in several complex package deals, and has good experience in residential, retail, office, and logistics sites. Real estate finance is a key area, and the firm's capital markets expertise has helped with fundraisings. Practice head Daniela Lazea is a key contact, while Sorin Aungurenci is strong on construction matters. Clients also rate Mariana Signeanu.

Practice head(s):

Daniela Lazea; Sorin Aungurenci

Other key lawyers:


‘Large availability, good English and international skills, engaged, and transparent.’

‘The firm is very capable, professional and available, with both legal and commercial understanding and orientation. ’

‘Daniela Lazea is one of the top lawyers I’ve worked with. ’

‘Very experienced and skilled. Very innovative. The team brought creativity, high professional skills and great knowledge in all relevant aspects. their devotion to the client and the deal were exceptional. The team was very committed to the deal and to the time frame the clients had set, willing to work long hours under a very demanding negotiation.

‘Mariana Signeanu walked with the client hand by hand until signing, and did not rest until all points were fully covered for the benefit of the client.’

Key clients

InteRo Property Development

Indotek Group

Hagag Europe Development (affiliated of the leading Israeli Hagag Group)

Rossmann Groupe

Gran Via

Universal Property

Global Vision

Predeal Investiții (part of Romenergo Group)


Procter & Gamble

Zeus International

Romania > Commercial, corporate and M&A Tier 4

Biris Goran SPARL provides a mix of transactional and day-to-day corporate advice, including restructurings, business launches, and joint ventures. The firm is especially active on the real estate side, regularly assisting domestic and international investors on related corporate ventures and SPVs. The firm also represents clients in the retail, hospitality, technology, healthcare, and aviation sectors. The highly experienced Teodora Moțatu and Ana Frațian jointly lead the team.

Practice head(s):

Teodora Moțatu; Ana Frațian

Key clients

Global Vision (Lazu Joint Venture)

Global Vision (Chitila Joint Venture)

Indotek Group

Europa Capital Group

Liebrecht & Wood

One United Properties


CloudTreats Inc.

Romania > Dispute resolution Tier 4

Biris Goran SPARL is especially well regarded for its strong administrative litigation expertise, particularly in contentious antitrust and tax matters. The litigation team is led by Mihai Nușcă and also includes highly experienced founding partner Gabriel Biriş.

Practice head(s):

Mihai Nușcă

The firm: Biriş Goran is a Romanian law firm of approximately 45 lawyers and tax consultants. With one partner licensed to practice in the US and most of the senior associates educated, trained or licensed in various European countries, the firm offers business advice to Western standards to its wide range of clients, including multinational corporations, investment funds and local high-net-worth entrepreneurs. The firm focuses primarily on transactional work, including tax, corporate/M&A, real estate, competition, litigation, labour, energy, data protection, IP, IT&C,  as well as insolvency and public acquisitions. The firm is also widely recognized as having the top tax practice in Romania.

Biriș Goran is a member of NGL Symbio, a new international alliance built by partnering strong law firms in the CEE region: Biriș Goran in Romania, Rowan Legal in the Czech Republic, NGL Legal in Poland, Erdős Katona in Hungary, HKV in Slovakia, and the sixth member supporting operational aspects – NGL Services in Poland. As a solid regional player in Central Eastern Europe (CEE) with strong ties to the Baltics, Balkans & Adriatics (BBA), NGL Symbio offers fast and easy access to diversified regions with consistent practice and quality support and represents a new option on the market for clients looking for well-organised, integrated service originating from the CEE region.

Areas of practice
Taxation: the firm has extensive experience in tax planning, structuring cross-border transactions and tax litigation. In addition, the tax group advises on a wide array of taxation matters, such as direct and indirect taxation, customs and leasing, transfer pricing, thin-capitalisation issues, personal income taxation and tax litigation. The tax group is lead by Gabriel Biris and Ruxandra Jianu, leading tax law experts, heavily involved in the consultations regarding the drafting of amendments to the Romanian Fiscal Code and its implementation legislation.

A forte of the firm’s practice is tax litigation, where we currently represent institutional clients against the tax authorities on litigation related to VAT reimbursements, excise and other fiscal obligations and tax audits, for EUR
multi-million amounts. As particular detail to support the “innovative” attribute of the firm’s litigation practice, in some administrative and tax disputes our
arguments found successful in court determined the Romanian state to amend the legislation in the energy and tax sectors. Contacts: Gabriel Biris and Ruxandra Jianu

Antitrust/competition: the firm’s antitrust/competition practice is lead by Gelu Goran, with over 22 years of experience in competition matters, including regulatory authority experience as former attorney with the Romanian Competition Council. Among others, the firm offers merger control assistance, and regularly advises clients on price fixing and collusion investigations, as well as exclusive dealing arrangements and antitrust compliance and audits. LafarageHolcim, JT International, Nestle, Procter & Gamble, Siemens and UniCredit Bank are among the most important companies advised by the firm.
Contact: Gelu Goran

Real estate: the firm’s real estate practice group represents clients in all aspects of real estate investments, from sales or purchases of shopping centers, hotels, office buildings, hypermarkets and raw land, commercial and hotel leasing, retail or warehouse roll-out programmes, to joint ventures with private parties or governmental bodies (PPPs), as well as the representation of lenders and developers in all types of lending and re-financing arrangements. The firm has strong expertise in advising on real estate financing and taxation and tax efficient investment structures, providing a cutting edge ‘one-stop’ shop for real estate investments in Romania, as it continues to advise on ‘headline’ transactions in the country. Contacts: Daniela Lazea and Sorin Aungurenci

Finance and restructuring: Real estate finance is a leading practice area of the finance team, and lawyers within the finance team have advised on many high profile real estate finance transactions in Romania. Working closely with the real estate and tax teams, team members have acquired substantial experience in structuring complex financings for the acquisition of real estate assets and portfolios as well as for construction of residential, offices and shopping malls projects. In the last year the firm’s team specialized also in financing through bonds issuance, an alternative method of financing which is rather undeveloped in Romania as compared to other jurisdictions.

Lawyers within the finance team also have an established record of advising on a broad range of acquisition finance transactions and related aspects, including LBOs, compliance with the prohibition of financial assistance and structuring of security packages and have drafted and negotiated project documentation as well as financing documentation and have advised banks, international financial institutions and sponsors in public infrastructure and manufacturing facilities in Romania. Contact: Mariana Signeanu

Litigation and insolvency: the firm provides its clients with comprehensive advice at every stage of a controversy, whether it is proactive problem avoidance, effective negotiation and settlement, or vigorous advocacy both in court and before governmental agencies and tribunals. Tax litigation is a particular specialty of the firm and the tax practice’s deep knowledge of the litigation and the practice of the authorities leads to unparalleled service. The firm also has an active insolvency practice licensed with the Romanian National Union of Insolvency Practitioners, advising both insolvent companies and creditors on all stages of workout, insolvency and bankruptcy procedure.
Contact: Mihai Nusca

Corporate/M&A: Attorneys comprising the firm’s corporate/M&A practice group have been involved in privatization/M&A transactions in the Central and East European area and Romania since 1997. They have advised well-known multinational and local clients active in industries ranging from fast moving consumer goods, construction and real estate development, manufacturing and financial services, to banking, media, internet and defense industry investors. Contact: Teodora Motatu

Energy and natural resources: Biriş Goran lawyers are well aware of the specificity of the electricity market in Romania and the European Union and the firm’s team is able to provide an integrated approach to its clients acting in the industry, covering issues regarding taxation, competition, corporate and the organization and functioning of the companies, as well as real estate, litigation and labor related matters. Dana Dunel-Stancu heads the firm’s energy practice. A noted expert on the Romanian market for her energy and oil and gas expertise, Dana has been practicing exclusively in energy field since 2002 and has a thorough and proven command of the regulatory and practical commercial opportunities and constraints in the field. Contact: Dana Dunel-Stancu

Labour: The firm’s experience covers representation in contentious cases such as unfair dismissal, disciplinary action and breach of contract, but also advises on non-litigious matters such as negotiation of collective bargaining agreements, executive service agreements, fiscal employment optimization (including secondment arrangements), and internal regulations. Biriș Goran routinely advises on employment-related matters in the context of M&A transactions, including requirements regarding personnel and trade unions. The firm’s labour practice has expanded to include white collar crime elements. Biriș Goran has been engaged on several occasions by the foreign headquarters of multinational companies to pursue actions and protect company interests against rogue employees, as well as conduct investigations as to potential breaches of applicable anti-bribery legislation.

The firm advises a large number of clients on routine employment matters, such as reviewing and revising standard labour agreements, internal labour regulations, compliance with labour code matters and health and safety requirements, etc. Considering the new regulations addressing the equal treatment and harassment at work, Biriș Goran assists employers to adapt their internal regulation and working environment to the new legal requirements and constraints in the field. Contact: Anca Iulia Zegrean

Data protection, IP and IT&C: Early 2018 Biriş Goran and PrivacyON, a boutique law firm specialized in legal advice on personal data protection, joined forces to provide consolidated advisory services in the field of personal data protection. The expertise of PrivacyON – currently focusing on the alignment to the new Personal Data Protection Regulation – comes to complete the portfolio of services offered by Biriş Goran with thorough GDPR knowledge.

The firm’s support includes assisting clients with the full range of legal services from gap analyses, implementation plans, training programs, drafting of internal policies, privacy notices and data protection agreements, drafting the records of processing operations, preparing data protection impact assessments, devising cookie consent mechanisms for websites, as well as assisting with the compliance of transfers of personal data outside of the European Union. With considerable experience on structuring, drafting and reviewing general corporate group and HR policies, the firm also provides support with employee privacy compliance, telephone, Internet and email use and customer data. Contacts: Roxana Guiman and Dana Ududec

Department Name Email Telephone
Tax Gabriel Biris +40 21 260 0710
Competition/Antitrust Gelu Goran +40 21 260 0710
Insolvency Mihai Nusca +40 21 260 0710
Litigation Mihai Nusca +40 21 260 0710
Data Protection, IP and IT&C Roxana Guiman +40 21 260 0710
Labour Anca Zegrean +40 21 260 0710
Tax Ruxandra Jianu +40 21 260 0710
Finance and restructuring Mariana Signeanu +40 21 260 0710
Energy and Natural Resources Dana Dunel Stancu +40 21 260 0710
Transfer Pricing Alina Andrei +40 21 260 0710
Corporate/M&A Teodora Motatu +40 21 260 0710
Photo Name Position Profile
 Andra Șurariu  photo Andra Șurariu Senior Associate
Ms Alina Andrei photo Ms Alina Andrei Partner
Mr Sorin Aungurenci  photo Mr Sorin Aungurenci Partner
 Răzvan Bardicea  photo Răzvan Bardicea Senior Associate
Mr Sorin Biban  photo Mr Sorin Biban Tax Senior Manager
 Gabriel Biriş  photo Gabriel Biriş Gabriel is a founding partner of Biriş Goran and is widely regarded…
Ms Ioana Cartite photo Ms Ioana Cartite Tax Senior Manager
Mrs Dana Dunel Stancu  photo Mrs Dana Dunel Stancu Head of Energy & Natural Resources
 Ana Frațian  photo Ana Frațian Partner
Mr Gelu Goran  photo Mr Gelu Goran Co-managing Partner
Ms Mioara Grecu  photo Ms Mioara Grecu Senior Associate
Mrs Roxana Guiman  photo Mrs Roxana Guiman Partner, PrivacyON in alliance with Biriș Goran
Mrs Ruxandra Jianu  photo Mrs Ruxandra Jianu Partner
Ms Daniela Lazea  photo Ms Daniela Lazea Partner
 Teodora Moțatu  photo Teodora Moțatu Partner
 Mihai Nușcă  photo Mihai Nușcă Partner, Head of the Litigation Practice
Mrs Oana Olteanu  photo Mrs Oana Olteanu Senior Associate
Ms Mariana Signeanu  photo Ms Mariana Signeanu Senior Associate
Ms Anca Zegrean  photo Ms Anca Zegrean Partner, Head of Employment and Labour Department
Number of lawyers : 45

Biriș Goran’s priority will always be the needs of its clients. However, the firm also recognizes the need to give back to the wider community that made us what, and helped us reach where we are.

As such, we actively encourage our lawyers to get involved, and dedicate firm resources and time, to a number of initiatives past and present:

  • Gabriel Biriș is actively involved in Ready Nation Ro, a Romanian NGO supported by Ready Nation US, which aims to determine a large number of Romanian business leaders to actively engage in creating public policies impacting the early education; Gabriel is also an active member of AOAR (Asociația Oamenilor de Afaceri din România), an apolitical organization, recognized as a supporter of the most valuable ideas and actions that cause the Romanian economy to develop and integrate more and more into the European and world economy;
  • Ruxandra Jianu headed in 2019 the tax task force of the Coalition for Romania’s Development (Coaliția pentru Dezvoltarea României), a private non-political initiative, gathering the most representative organizations for the business environment in Romania with the purpose to provide a cohesive basis for consultation with the Government and other public institutions on topics that impact the business and economic climate in Romania;
  • supporting with legal advice Fotograful Anului în România (The Photographer of the Year in Romania), a national large-scale competition aiming to recognize Romanian photographic art and photographic artists and to further become a platform for promotion, valorisation and education in the art of photography. The competition’s jury is formed of prestigious photographers from Romania and abroad, editors of international publications as well as cultural managers in the field;
  • providing pro bono assistance with regulatory and litigious issues for identity rights protection to the PACT Foundation, a non-governmental and non-profit organization, which helps foster sustainable development of at risk local communities in rural and small-urban areas in the South of Romania;
  • supporting ZP3, a non-governmental and non-profit organization set up by two of our colleagues, Anca Zegrean and Teodora Moțatu, devoted to help orphans and impoverished children with education materials, food and clothing, toys, cleansing products, and in some cases fire-wood. “We take a particular interest in talented and academically gifted children, aiming to achieve both immediate and lasting change in their lives by providing them with educational supplies, and helping them to fulfill their potential” Anca Zegrean.
  • active involvement in various chambers of commerce. For instance, Biriş Goran has been present at AmCham’s task forces on Tax, Competition, Energy or IP / IT matters since its inception in 2006;
  • providing pro bono work to selected charities, such as SOS Satele Copiilor, Ovidiu Ro, Asociatia Vasiliada or Fundatia Scheherazade.
  • Tax