News room

Potential new tax mechanism for Employee Profit-Sharing

The Romanian Parliament has taken an important step toward introducing a tax mechanism designed to reward employees through participation in company profits. A proposed amendment to the Fiscal Code would allow certain companies to grant employees amounts representing up to 15% of the gross profit from the previous financial year,

Mandatory Update of CAEN Codes in accordance with CAEN Rev.3

As of 1 January 2025, the new classification of economic activities CAEN Rev.3, approved by INS Order No. 377/2024, entered into force. Pursuant to the provisions of Government Decision No. 284/2025, all legal entities and authorized natural persons are required to request the update of their CAEN codes with the

Minimum Wage Increase: 4,325 lei gross from July 1, 2026

The Executive approved on Thursday the Government Decision draft establishing the gross minimum base wage guaranteed in payment at 4,325 lei monthly, starting July 1, 2026. This marks an increase of 275 lei from the current level of 4,050 lei and applies to a standard working schedule of 166.667 hours/month, equivalent to 25.949

OUG 13/2026 – Updated rules for share transfers in SRLs, adjustments to the RO e VAT system, and suspension of tax risk class communication

Key changes at a glance Share transfers in SRLs – a tighter procedure with cross‑checks between ANAF and the Trade Registry (ONRC) A share transfer—regardless of which shareholder is involved—becomes opposable to the tax authority only if it is reported to ANAF within 15 days and, where the company has

OUG 8/2026 – Essential summary for the business environment

OUG 8/2026 represents one of the most extensive fiscal packages introduced in recent years, with direct impact on micro‑enterprises, corporate income taxpayers, investors, entities applying the VAT cash‑accounting regime, and individuals earning non‑salary income. The ordinance aims to support economic recovery, stimulate productive investments, and enhance fiscal discipline. Micro‑enterprises –

Increase in maximum Health insurance contribution threshold

The increase in the maximum threshold for the health insurance contribution (CASS). Through Law no. 239/2025, published in the Official Gazette, Part I, no. 1160 of December 15, 2025, the annual calculation base threshold for CASS applicable to income from independent activities has been amended. What Changes? The maximum threshold

New obligations for tax registration of entities with salaried activity at secondary addresses

Law no. 245/2025 amends art. 32 para. (7) of Law no. 273/2006 on local public finances, introducing new obligations for the tax registration of entities with salaried activity at secondary addresses. Who is targeted? Any economic operator, public or local institution with an entity organized at an address other than

Integrated Summary: Law 239/2025 & GEO 78/2025 – Effective January 1, 2026

Corporate Governance & Dividends (Law 239) Interim dividends & loans: No loans to shareholders or affiliates while interim dividends remain unregularized. Breach = joint liability + fines RON 10,000–200,000. Capital adequacy: If net assets < 50% of share capital → no loan repayments, no profit distribution until capital restored/reduced. Loss coverage priority: New

From 2026, all companies must have a bank or Treasury account in Romania

Starting 1 January 2026, all legal entities in Romania will be required to hold at least one payment account, either with a Romanian bank or with the State Treasury. This obligation is introduced by Law no. 239/2025, which amends Law no. 70/2015 on cash collection and payment operations. For existing

Law 149/2025: Extended right to telework for parents of children with disabilities and parents of twins or multiples

Starting October 12, 2025, employers in Romania are required to grant additional telework days to specific categories of employee-parents, according to the amendments brought to the Labour Code by Law no. 149/2025. Who benefits from the new provisions? Parents caring for children with disabilities These employees are entitled to twice