Tax law · Romania
Selling an asset in Romania? Speak to a capital gains tax lawyer in Romania
A disposal of Romanian property or shares can leave you with a tax file in a country you may never have lived in. Tell us what you sold and we will match you with a Romanian lawyer who works on these files. It costs nothing to be matched and you decide whether to go further.
- Romanian filings, ANAF correspondence and Land Book records
- Property, share disposals and cross-border sellers
- Free, no-obligation matching in 24–48 hours
No fee to be matched. Your details are shared only with the lawyer who takes your enquiry.
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Why this page exists
A Romanian tax file, explained calmly
A sale of Romanian property, of shares in a Romanian company or of another asset can open a Romanian tax file even where you have never lived in the country. Romania applies a flat 10% personal income tax to individuals under the Fiscal Code, and non-resident individuals are taxed here on Romanian-source income, subject to any double-taxation convention that applies to them. The real questions — what was acquired, when, in whose name, and how the Land Book records it — are answered with documents rather than generalities. That is where a capital gains tax lawyer in Romania earns their place: reviewing the chain of title, the notarial deed and the filings, then dealing with the tax administration on your behalf. We match you with a Romanian lawyer who handles this work and set out the next step before you commit to anything.
Romania in practice
How the Romanian side of a disposal actually works
Two systems run in parallel when you sell in Romania: the tax system, administered by ANAF under the Fiscal Code, and the property system built around the notary and the Land Book. A lawyer working on your file usually has to move between both.
How Romania taxes individuals
Romania levies a flat personal income tax of 10% on individuals under the Fiscal Code (Law No 227/2015), a rate in force since 1 January 2018. Non-resident individuals are taxed in Romania only on income from Romanian sources — for example a sale of Romanian property — and any applicable double-taxation convention may allocate taxing rights between Romania and your country of residence.
The Romanian tax number you will need
A non-resident earning Romanian-source income should obtain a Romanian tax registration number (NIF) from ANAF. The registration anchors your reporting, any payment due and any later treaty claim or refund. Lawyers who work with cross-border sellers usually coordinate this step alongside the declarations, so that the number and the filing arrive in the right order.
Notarial form for property transfers
Under Article 1244 of the Civil Code, conventions that transfer or constitute real rights which are to be entered in the Land Book must be concluded in authentic notarial form, on pain of absolute nullity. A Romanian notary public verifies identity and capacity and checks the legality of the act before the transfer of immovable property can go ahead.
Registration in the Land Book
Romania publicises immovable property through the Land Book (cartea funciară), kept by the ANCPI/OCPI offices. Article 876 of the Civil Code describes how each immovable and the rights and charges affecting it are recorded, and registration of a transfer is as a rule constitutive — the right is acquired on registration. A clean Land Book extract matters to buyer, lender and tax file alike.
Who may act for you here
Membership of a Romanian bar (barou) is compulsory in order to practise law, and all bars are united in the National Association of Romanian Bars (UNBR). Admission is by examination under Law No 51/1995, followed by a compulsory traineeship before qualified status. Representation by a qualified lawyer is required before the courts of appeal and the High Court of Cassation and Justice.
Costs of a Romanian tax dispute
Court actions carry a judicial stamp fee under Government Emergency Ordinance No 80/2013, set on a degressive sliding scale for money claims and payable in advance for both first instance and appeal. Lawyers’ fees are freely negotiated, with no binding official tariff, and the losing party may be ordered to pay the winner’s costs as assessed by the court.
All country-specific statements on this page come from official Romanian and European Union sources (e-Justice, legislatie.just.ro, ANAF), consulted in 2025.
- European e-Justice Portal — National justice systems: Romania
- Law No 51/1995 on the organisation of the legal profession
- Romanian Civil Code (Law No 287/2009) and related civil legislation
- Fiscal Code (Law No 227/2015) and implementing norms — ANAF
- Government Emergency Ordinance No 80/2013 on judicial stamp fees
What clients bring us
Three situations we see most often
If any of these sounds familiar, a short conversation with a Romanian lawyer will usually clarify the next move.
You sold and the paperwork does not line up
The notarial deed, the Land Book extract and the acquisition documents tell slightly different stories. Before anything is filed, someone has to reconcile them and explain which version the tax administration will be shown.
You live abroad and Romania is asking questions
A letter or an online request arrives at an address you rarely use, in Romanian, with a reference number you do not recognise. Deadlines in tax matters do not wait for translation, so early advice is worth having.
Three parties, three requirements
The buyer wants completion, the notary wants a clean title and the tax office wants a declaration. A lawyer keeps those tracks aligned so that one step does not quietly undo another.
How matching helps
What you get from europeanlawyerfinder.com
We are not a law firm and we do not give advice. We introduce you to a lawyer who does.
Matched to the right practice area
You are put in touch with a Romanian lawyer whose work covers disposals, property transfers and dealings with the tax administration, rather than a generalist who would have to learn the file.
One point of contact
Instead of piecing together a notary, an accountant and a litigator, you speak to one lawyer who can coordinate the Romanian steps and tell you which specialist is genuinely needed.
Clear scope before you commit
The lawyer explains what the work involves and how fees are calculated. Romanian lawyers’ fees are freely negotiated, so you see the basis of the engagement before deciding.
Cross-border coordination
If you live in another European country, the file touches two systems. Your lawyer can explain how a double-taxation convention may apply and what the Romanian filings require from you.
Cross-border sellers
Clients come to us from across Europe
Most of the people who contact us about Romanian assets live elsewhere in Europe and hold property, shares or an inheritance in Romania. The list below shows where those enquiries commonly come from.
Questions
Frequently asked questions
Do I need a capital gains tax lawyer in Romania if I live abroad?
Not automatically, but it is usually sensible where the file is cross-border. A Romanian lawyer can check the acquisition documents, the notarial deed and the Land Book position, then handle correspondence with the tax administration in Romanian. If you never lived in Romania, the first task is often establishing what the country is entitled to tax.
How are gains on Romanian assets taxed for individuals?
Romania applies a flat 10% personal income tax to individuals under the Fiscal Code, and non-resident individuals are taxed on income from Romanian sources, which includes capital gains on Romanian property. A double-taxation convention may affect the result. The exact treatment depends on your documents, so a lawyer confirms it for your file rather than in the abstract.
Why does a Romanian property sale need a notary?
Article 1244 of the Civil Code requires authentic notarial form for conventions transferring real rights that are to be entered in the Land Book, failing which the act is absolutely null. The notary verifies identity and capacity and checks legality. Registration in the Land Book is, as a rule, constitutive of the right.
Can a lawyer represent me before the Romanian courts?
Only lawyers registered with a Romanian bar may practise before the Romanian courts, and all bars are united in the UNBR. In civil and commercial matters parties may appear in person, but representation by a qualified lawyer is required before the courts of appeal and the High Court of Cassation and Justice.
What will the Romanian work cost?
Lawyers’ fees in Romania are freely negotiated between lawyer and client, with no binding official tariff, so you agree the basis in advance. If court action follows, a judicial stamp fee applies under Government Emergency Ordinance No 80/2013 and is payable in advance at first instance and on appeal. Public legal aid exists for those who qualify.
How important is the Land Book extract?
It is central. The Land Book records the real rights, charges and other legal relationships affecting each immovable, and buyers and lenders rely on extracts. Because registration of a transfer is as a rule constitutive, an inconsistency between the deed and the register can affect both the sale and the tax position.
Next step
Tell us what you sold and where you stand
Describe the asset, the year of acquisition and what has already been filed, and we will match you with a Romanian lawyer who handles capital gains and property matters. There is no charge for the introduction and no obligation to instruct anyone.