Fiscal Code 2026 & Major Reforms
OUG 156/2024 and the 2026 Fiscal Code reshape how businesses and individuals are taxed in Romania.
Micro-Enterprise Regime
How the 1% micro-tax works after the 2026 threshold cut to EUR 100,000.
VAT & Cross-Border Compliance
VAT registration thresholds, OSS and obligations for non-resident sellers.
Transfer Pricing & International Groups
Mandatory documentation and arm's-length principle for intra-group transactions.
Tax Residency, Expats & Digital Nomads
Residency rules, taxation of foreign income and the digital nomad regime.
Crypto, ESOP & Modern Asset Classes
Tax treatment of digital assets and equity compensation in Romanian startups.
International Tax Planning & Holdings
Cross-border structuring, holding regimes and treaty-based optimisation for foreign investors.
Romania Holding Company Tax Regime & Participation Exemption 2026
Read articleRomania Permanent Establishment Risk for Foreign Companies 2026
Read articleRomania CFC Rules 2026: Foreign Investor's Guide
Read articleRomania Thin Capitalization & Interest Deductibility 2026
Read articleRomania Withholding Tax on Dividends 2026: Foreign Shareholders
Read article
Transfer Pricing & Global Anti-Avoidance
OECD-aligned compliance: documentation, BEPS measures and the global minimum tax.
VAT for Non-Residents & Cross-Border Trade
Reverse charge, refunds and VAT consolidation for foreign businesses operating in Romania.
Tax Audits, Disputes & ANAF Procedure
How to defend your rights during ANAF audits, request binding rulings and litigate tax assessments.
Related Pillar Guides
Continue your research across our other foundational legal guides for Romania.
- Pillar Guide
Business Law in Romania
Company formation, M&A, corporate governance and commercial contracts.
Open guide - Pillar Guide
Insurance Law in Romania
RCA/CASCO claims, ASF disputes and recovering insurance compensation.
Open guide - Pillar Guide
Labor & Employment Law in Romania
Employment contracts, work permits, terminations and workplace safety.
Open guide - Pillar Guide
AI Law for Startups & Scaleups
EU AI Act, GDPR, GPAI obligations and compliance roadmap for tech companies in Romania.
Open guide
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