Tax Advisory in Romania for Swiss Clients
Swiss groups focus on treaty access and substance. The Switzerland–Romania double tax treaty applies, but EU directives do not, so withholding exemptions differ from those available to EU parents.
Typical matters for Swiss clients
Swiss groups focus on treaty access and substance. The Switzerland–Romania double tax treaty applies, but EU directives do not, so withholding exemptions differ from those available to EU parents.
- Switzerland–Romania double tax treaty
- Withholding on dividends, interest and royalties
- Substance and management location
- Transfer pricing with Swiss principal companies
Rules for a non-EU party from Switzerland
Outside the EU, the double tax treaty between Switzerland and Romania and the Romanian Fiscal Code (Legea 227/2015) are the main framework; EU directives do not apply to the Swiss party.
Documents and cross-border formalities
Swiss commercial-register extracts and resolutions are apostilled and translated into Romanian by an authorised translator. In Switzerland the apostille is issued by the State Chancellery of the canton where the document was issued, or by the Federal Chancellery for federal documents. Documents are served under the 1965 Hague Service Convention, to which both states are parties.
- Corporate documents of the Swiss AG or GmbH
- Power of attorney for remote signing
- Authorised Romanian translations
- Beneficial-owner declaration (Legea 129/2019)
People and staff
Swiss citizens benefit from free movement under the EU–Switzerland Agreement on the Free Movement of Persons; social security coordination follows Regulation (EC) No 883/2004 as applied under that agreement.
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 Swiss clients
Scope, stages and documents are agreed in writing before work starts.
- Legal activity since 2008 — 18 years of experience
- Remote process for Swiss 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 Swiss matter
Cabinet de Avocatură Pantilimon Rikhárd-Árpád, Târgu Mureș. Office hours: Monday–Friday, 10:00–16:00.