In this second part, we analyze the tax changes made to the profits tax: 1. Taxpayers in the same tax…

Decree Law No. 115/2023 published on Dec. 15, 2023 significantly changes the Tax Code, and these changes to the Tax…

Law no. 296/2023 published in Official Gazette No. 977, Oct. 27, 2023, makes multiple changes in the tax system in…

Our analysis will focus after Part I on the regulatory changes, made to the Fiscal Code by Law 296, regarding…

Law No. 296 of 2023 regarding certain budgetary and fiscal measures to ensure Romania’s long-term financial sustainability was published in…

The Ministry of Finance published on its website on September 19, 2023, the Draft Law on Certain Fiscal Budgetary Measures…

1.The tax rate on dividends is maintained at 8 percent. 2. As of January 1, 2024, companies with a turnover…