22 results found

Since the beginning of 2015, a number of legislative changes were enforced regarding the VAT registration of Romanian companies established in accordance with Company Law no. 31/1990.

Romania has introduced a new corporate income tax incentive allowing companies to claim an additional 50% deduction on expenses related to stock exchange listings. With the recent publication of Order 804/2026, the framework is now complete, covering consultancy fees, regulatory charges, market operator fees, and other substantiated costs incurred during the admission and first-year maintenance period.

The most notable change in the fiscal environment in 2017 so far has been the VAT rate. It has decreased three times in the past 18 months, most recently in January when it reduced to 19%.

For eligible investors, Romania has a number of attractive tax incentives that can reduce the overall tax burden or improve cash flows during the investment phase.

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...

Romania is a place where you should focus next if your business or your clients need a holding structure.

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.

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

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

Romania is on the road to becoming an Eastern European tax haven for holdings as well as a generally attractive investment destination.

The 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...

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

Government Emergency Ordinance no. 87/2010 that announces the elimination of the annual minimum corporate tax was published on 30th September, 2010, in the Romanian Official Gazette, no. 669 and is effective from 1st October 2010.

The favourable credit market coupled with attractive interest rates led to a comeback for leveraged loans following the financial crisis.

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.

Romania's tax authority ANAF has issued Order 828/2026, fundamentally restructuring transfer pricing documentation requirements to align with OECD guidelines. The new framework introduces mandatory electronic filing for large taxpayers, per-counterparty transaction thresholds, and significantly expanded documentation standards that will reshape compliance obligations for multinational enterprises operating in Romania.

Nowadays, the politicians and the mass media are passionately devouring, probably absent a strategic purpose, the amendments to the Fiscal Code.