The Romanian authorities have adopted several legislative amendments, targeting, among others, corporate tax, income tax and social contributions, local taxes and fees, share capital increase, new conditions for companies regarding dividends, loans and net assets, as well as insolvency legislation.
Corporate tax
- Deductibility of expenses in relation to non-resident affiliated entities
From 1 January 2026, where the amount of expenditure on intellectual property rights, management services and consultancy services in relation to non-resident affiliated entities exceeds 1% of the total amount of expenses, these costs will be deductible for corporate tax purposes by up to a maximum of 1% of total expenses recorded according to accounting regulations.