Tax Advisory in Romania for UAE Clients
UAE investors focus on the UAE–Romania double tax treaty, property income and substance requirements for holding structures.
Typical matters for UAE clients
UAE investors focus on the UAE–Romania double tax treaty, property income and substance requirements for holding structures.
- UAE–Romania double tax treaty
- Taxation of rental and sale income
- Substance of holding companies
- Withholding on outbound payments
Rules for a non-EU party from the United Arab Emirates
Outside the EU, the double tax treaty between the United Arab Emirates and Romania and the Romanian Fiscal Code (Legea 227/2015) are the main framework; EU directives do not apply to the UAE party.
Documents and cross-border formalities
The UAE is not a party to the Apostille Convention, so UAE corporate documents need consular legalisation (attestation by the UAE Ministry of Foreign Affairs and the Romanian diplomatic mission) and are then translated into Romanian by an authorised translator. The United Arab Emirates is not a party to the Apostille Convention, so UAE documents need consular legalisation: certification by UAE authorities and then by the Romanian embassy or consulate. Service of documents is arranged through diplomatic channels or applicable bilateral arrangements; we confirm the route per case.
- Corporate documents of the UAE LLC or free-zone company
- Power of attorney for remote signing
- Authorised Romanian translations
- Beneficial-owner declaration (Legea 129/2019)
People and staff
UAE nationals and UAE-resident third-country nationals need a Romanian work permit and long-stay visa to work in Romania.
What a tax advisory engagement covers
Romanian tax advice for a foreign client always combines three layers: the Romanian Fiscal Code (Legea 227/2015), the applicable double tax treaty and, for EU parties, the relevant directives. We work through all three before giving an answer.
- Corporate income tax and the micro-enterprise regime eligibility check
- Withholding tax on dividends, interest, royalties and service fees
- VAT registration, intra-EU supplies and reverse-charge mechanics
- Transfer-pricing documentation for related-party transactions
- Permanent-establishment analysis for staff working in Romania
- Replies to ANAF queries and assistance during tax audits
Tax issues that catch foreign groups by surprise
Romanian tax practice has particularities that differ from what groups expect from their home jurisdiction. These are the recurring ones.
- Withholding applied because a tax-residence certificate was missing or expired
- Intra-group services invoiced without supporting documentation
- VAT registration triggered later than the law requires
- Treaty benefits assumed without checking the current treaty text and protocol
How It Works
Fact review
We map entities, flows and residence of each party.
Legal analysis
We apply the Fiscal Code, treaty and EU rules to each flow.
Documentation
We prepare memoranda, residence-certificate checklists and contracts.
Ongoing support
We monitor changes in Romanian tax law and update the analysis.
How we work with UAE clients
Scope, stages and documents are agreed in writing before work starts.
- Legal activity since 2008 — 18 years of experience
- Remote process for UAE clients with power of attorney
Phone
+40 740 011 411Response Time
Mon–Fri 10:00–16:00
Schedule
Mon – Fri: 10:00 – 16:00
Frequently Asked Questions
Discuss your UAE matter
Cabinet de Avocatură Pantilimon Rikhárd-Árpád, Târgu Mureș. Office hours: Monday–Friday, 10:00–16:00.