ArticleMysterious Are The Ways Of VATYou guessed right, this is not an article about COVID-19, but it is an article about VAT (not sure if this is actually a good thing).RomaniaTaxSchoenherr (Schönherr Rechtsanwälte)
ArticleRomania Overhauls Micro-companies Tax Regime Via GO No. 16/2022Aseries of amendments and additions to the Romanian Fiscal Code were made by way of GO no. 16/2022 in Romania impacting a wide range of entities. RomaniaTaxEurofast
ArticleFavourable Tax Regime For Companies In RomaniaRomania is a place where you should focus on next, be it for your business or for expanding your client base. The recently adopted legislation and the amendments that are to comeRomaniaTaxEurofast
ArticleTax Flash No. 6/2017Decision 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 319/2017RomaniaTaxNestor Nestor Diculescu Kingston Petersen
ArticleTaxation Of Investment Income – How To Apply Limited Tax Rules To Complex Transactions?Non-resident investors face many challenges when it comes to assessing the tax impact of their financial transactions and complying with tax rules in Romania.RomaniaTaxSchoenherr (Schönherr Rechtsanwälte)
ArticleThe Requalification Of Service Contracts To Employment Contracts In RomaniaFrom 2017, Romanian law empowers labour office inspectors to determine if an activity performed under a "work for hire" contract, i.e., based on a contract other than an employment contract...RomaniaEmployment and HRKinstellar
ArticleGovernment Emergency Ordinance No. 117/2010 Amending And Supplementing Law No. 571/2003 Regarding The Fiscal Code And Regulation Of Financial – Tax MeasuresGovernment 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.RomaniaTaxEuroglobal SEE Audit
ArticleNew VAT Relief Under Law No. 177/2026 For Taxpayers With Cancelled VAT RegistrationsLaw No. 177/2026 introduces targeted VAT relief for Romanian taxpayers whose VAT registrations were cancelled between 2019 and August 2026. The legislation cancels historical VAT liabilities and related penalties assessed during cancellation periods, with specific provisions for agricultural cooperatives and procedures for refunding amounts already paid. RomaniaTaxKinstellar
ArticleAdditional Amendments To The Romanian Fiscal CodeThe beginning of 2021 seems to be under the auspices of numerous amendments incurred to the Law no. 227/2015 regarding the fiscal code (the "Fiscal Code").RomaniaTaxMPR Partners
ArticleFurther Amendments To The Romanian Fiscal CodeAfter 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.RomaniaTaxMPR Partners
ArticleFurther Correction Measures For Social ContributionsThe intensely debated ‘tax revolution' of November 2017, which, among other things, transferred liability to pay social contributions to the employee, had disadvantages for employment relationships...RomaniaTaxStalfort Legal
ArticleIn-App Orders, Carried Out By Employees Or Self-Employed Individuals? The Dilemma Of Digital PlatformsThe volume of orders placed through mobile apps or websites skyrocketed in the last few years, whether for shopping, meal delivery at the office or ride sharing.RomaniaTaxSchoenherr (Schönherr Rechtsanwälte)
ArticleRomania In EuropeRomania is on the road to becoming an Eastern European tax haven for holdings as well as a generally attractive investment destination. RomaniaTaxBiris Goran SPARL
ArticleThe Romanian Corporate Income Tax Grouping – Now Up And RunningStarting this August, the fiscal unity system concerning the corporate income tax becomes functional in Romania, further to the enactment of the procedure for the implementation and management...RomaniaTaxMPR Partners
ArticleManaging The Tax Pitfalls Of Contractual Partnerships StructuresA discussion on the complex tax matters that contractual partnerships often pose in practice. RomaniaTaxSchoenherr (Schönherr Rechtsanwälte)
ArticleRomania Tax Card 2026Personal income tax applies to all incomes obtained by Romanian residents from sources within or outside Romania. Non-residents are taxable on their income derived from Romania.RomaniaTaxEurofast
ArticleDo We Have Enough Rich People to Tax Them Out?The de facto insolvency of Romania’s budget pushes politicians to propose the reinstatement of progressive taxation on individuals’ incomeRomaniaTaxŢuca Zbârcea & Asociaţii
ArticleNew Tax Alleviation Measures Under The PandemicThe pandemic context and its economic implications prompted in 2020 and 2021 several legislative measures to alleviate fiscal burden both through tax facilities, such as amnesties...RomaniaTaxMPR Partners
ArticleProcedure in Romanian Courts Based on Patent Rights InfringementRomaniaMedia, Telecoms, IT, EntertainmentCabinet M. Oproiu