Romania: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Romania Abolishes The 1% Deductibility Cap For Intra-group IP And Management/advisory Expenses

February 2026 – At the beginning of 2026, we informed you about a significant tax reform enacted by the Romanian legislature...

K

Kinstellar

Important Fiscal Changes In Romania Starting August 2025 / January 2026

July 2025 – On 25 July 2025, the Romanian Parliament adopted Law 141/2025 regulating a series of important fiscal changes that will enter into force starting August 2025, as summarised below.

K

Kinstellar

Discount For The Payment Of Certain Tax Liabilities In Romania – Follow-Up

As described in our previous newsletter in September 2024, profit taxpayers and microenterprise income tax taxpayers in Romania benefit from a 3% discount of their annual profit/income...

K

Kinstellar

Key Fiscal Measures For 2025 Introduced By O.U.G. 156/2024

On December 31, 2024, Emergency Ordinance no. 156/2024 was published in the Official Gazette, bringing notable changes to Romania's fiscal framework for 2025.

E

Eurofast

Important Fiscal Changes In Romania Starting January 2025

K

Kinstellar

New Tax Amnesty Adopted By The Romanian Government

K

Kinstellar

Romania Introduces Massive Tax Changes

SA

Schoenherr Attorneys at Law

Tax Expectations 2024 Or Egg-Dance To Survive

E

Eurofast

October Brings Minimum Wage Increase

Romania Employment

E

Eurofast

The Maximum Value For Meal Tickets That Can Be Awarded To Employees While Benefiting From A Special Fiscal Regime Has Been Increased

Romania Employment

LG

L&E Global

In A Mild Winter, A Strong Wind Of Tax Changes

SA

Schoenherr Attorneys at Law

Romania Overhauls Micro-companies Tax Regime Via GO No. 16/2022

E

Eurofast

The Romanian Corporate Income Tax Grouping – Now Up And Running

MP

MPR Partners

In-App Orders, Carried Out By Employees Or Self-Employed Individuals? The Dilemma Of Digital Platforms

SA

Schoenherr Attorneys at Law

Major Tax And Procedural Changes In Romania

K

Kinstellar

Enforcement Of Travel Ban On Person Designated Under EU's Global Human Rights Sanctions

Romania Government

DM

Duane Morris LLP

Guidance Notes On The New General Register Of Employee Records In Romania

Romania Employment

K

Kinstellar

Romania's New Gas Licensing Rules: A Closer Look At The PE Risk For Foreign Suppliers And Traders

K

Kinstellar

Romania's Playbook For Gambling Compliance

Romania Media & IT

WP

WH Partners

Overview On The New Amendments To The Romanian Fiscal Code

Law no. 296 of December 21, 2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code (the "Law no. 296/2020") brought a series of beneficial changes to the business...

MP

MPR Partners

Further Amendments To The Romanian Fiscal Code

After the issuance of Law no. 296/2020 for the amendment and completion of the Fiscal Code, the Romanian Government deemed necessary to add further amendments to the Fiscal Code, mostly for correlation and clarification purposes.

MP

MPR Partners

Entendendo A Isenção Fiscal E Incentivos Para Empresas Pela COVID-19

Veja aqui como são as medidas de suporte pelo coronavírus e o que as empresas precisam saber à medida em que buscam ajuda dos governos.

Worldwide Coronavirus

TG

TMF Group BV

Are Romanian Companies Ready For Post-pandemic Tax Audits?

Once the restrictions are lifted, however, we expect not only tax audits to be resumed, but in fact expanded.

SA

Schoenherr Attorneys at Law

What Can Companies Expect In The New Fiscal Year In Romania?

SA

Schoenherr Attorneys at Law

Favourable Tax Regime For Companies In Romania

E

Eurofast

New Deductible Percentage For Sponsorship Expenses

N

Noerr

One Of The Best Holding Jurisdictions

E

Eurofast

Tax Incentives For The Construction Industry. A Breath Of Fresh Air?

Romania Real Estate

D

Dentons

The Requalification Of Service Contracts To Employment Contracts In Romania

Romania Employment

K

Kinstellar

Q&As On The Disclosure Of Financial Information Of Multinationals In Romania

SA

Schoenherr Attorneys at Law

Striving To Become A Better Host For R&D Investments

Romania Strategy

MP

MPR Partners

Tax Flash No. 6/2017

NN

Nestor Nestor Diculescu Kingston Petersen SCA

Important Update: Changes To The Romanian Fiscal Code

TG

TMF Group BV

Q&As On The Disclosure Of Financial Information Of Multinationals In Romania

Romania recently implemented the EU Directive in its tax legislation.

SA

Schoenherr Attorneys at Law

Striving To Become A Better Host For R&D Investments

Industrial design and models are also protected at a national level and international protection is recognized at the national level.

Romania Strategy

MP

MPR Partners

Tax Flash No. 6/2017

Decision no. 284/2017 amending and completing the methodological norms for the application of Law no. 227/2017 regarding the Fiscal Code, approved by Decision no. 1/2016 was published in the Official Gazette 319/2017

NN

Nestor Nestor Diculescu Kingston Petersen SCA

Important Update: Changes To The Romanian Fiscal Code

Ordinance 79/2017 brought important updates to the Romanian Fiscal Code regarding corporate income tax, micro-enterprise income tax, personal income tax, statutory social contributions...

TG

TMF Group BV

Recent Amendments To The Romanian Fiscal Code And Their Impact On Employment Relationships

Romania Employment

D

Dentons

Managing The Tax Pitfalls Of Contractual Partnerships Structures

A discussion on the complex tax matters that contractual partnerships often pose in practice.

SA

Schoenherr Attorneys at Law

New Financial And Fiscal Legislative Amendments

The fiscal authorities may refuse the application of the provisions of the double tax treaties in the case of artificial transactions.

SA

Schoenherr Attorneys at Law

Registration Of Contracts Concluded With Foreign Legal Entities Or Non-Residing Natural Persons

Romanian legal persons, residing natural persons, and permanent headquarters in Romania belonging to foreign legal persons have the legal obligation to register with the competent fiscal authorities those contracts concluded with foreign legal persons or non-residing natural persons.

Romania Commercial

SA

Schoenherr Attorneys at Law

Government Emergency Ordinance No. 117/2010 Amending And Supplementing Law No. 571/2003 Regarding The Fiscal Code And Regulation Of Financial – Tax Measures

Government Emergency Ordinance no. 117/2010 amending and supplementing Law no. 571/2003 regarding the Fiscal Code and regulation of financial – tax measures provides for the following significant changes to the Tax Code.

ES

Euroglobal SEE Audit

Amendments to Contributions of National Unique Health Insurance Fund and Romanian Tax Code

ES

Euroglobal SEE Audit

Do We Have Enough Rich People to Tax Them Out?

#Z

Ţuca Zbârcea & Asociaţii

Draft Of Amendments To Romanian Patent Law

CM

Cabinet M. Oproiu

Procedure in Romanian Courts Based on Patent Rights Infringement

CM

Cabinet M. Oproiu

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