In the upcoming year of 2024, there will be notable changes in corporate taxation. The following are the main adjustments that will be put into effect.

Eligibility Criteria for Being Considered as a Micro-Enterprise in Romania

The most significant alterations pertain to the categorization of businesses as micro-enterprises.

The new fiscal code.

The tax rate for dividend revenues derived by non-residents from Romania has been reduced from 16% to 5%, as of 1 January 2017, similarly to the amendment brought in the case of distribution of dividends to Romanian legal entities.

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Procedure to create a company in Romania