When can a new Romanian company pay dividends?
When starting a business in Romania, a common question among new entrepreneurs is “when can a new Romanian company pay dividends?”. It is understandable for entrepreneurs to want to know how quickly they can withdraw money from their company’s profits in the form of dividends. Shareholders want to get company profits into their pockets as […]
Romanian VAT explained: rates, rules, and compliance requirements in 2026
Romanian VAT is one of the tax topics that very often generate much confusion, frustration, but also interest from business owners or financial specialists. You may be an entrepreneur in Romania setting up your first company, a freelancer invoicing clients across borders, or a foreign investor expanding your operations into Romania. For your business is […]
REMINDER: Romanian dividend tax rate change as of 2026
The Romanian government published at the end of July this year a new Fiscal-Budgetary Law (Law no. 141/2025), which was adopted by the Romanian Parliament through the Government’s fast-track legislative procedure. This new law changed many tax rules in the Romanian tax landscape. Among the tax law modifications, they also proposed a dividend tax rate […]
Tax changes as of 2026 impacting individuals and companies
Romania’s second major package of tax changes as of 2026 has recently passed constitutional review by the Constitutional Court (CCR). The law implementing the tax changes was published in the Official Gazette on 15 December 2025. This means that, together with the previous package, these changes will significantly reshape the Romanian tax landscape for both […]
Managing a microenterprise company in Romania – useful guide
If you have just set up a microenterprise company in Romania or intend to do so in the future, you would surely want to know how such type of Romanian company works. It is very important to understand what your tax obligations are, as shareholder or representative of such company, what is the level of […]
Microenterprise tax regime – changes as of 1 January 2024
The start of 2024 has brought significant tax law changes in Romania, impacting the microenterprise tax regime. These changes significantly reshaped the taxation landscape for small and medium-sized enterprises (SMEs). As the Romanian government seeks to refine fiscal policies to create a more equitable and robust economic environment, these amendments demand attention and adaptation from […]
Tax registration of non-residents in Romania – practical aspects
Foreign companies or individuals, although not resident in Romania, can found themselves in the situation of having the obligation to register for Romanian tax purposes. In essence, the Romanian Tax Procedure Code includes in the scope of the obligation to register for Romanian tax purposes those non-residents involved in taxable transactions in Romania (essentially, we […]
Romanian tax residence explained in details
This article is the best guide on Romanian tax residence explained to expats moving to the country. Tax residence is a fundamental concept for anyone seeking to understand their fiscal obligations when moving to or doing business in Romania. Whether you are relocating for work, planning to stay only for a limited time, or are […]