Corporate Tax & Company Law · Romania
Speak to a corporate tax lawyer in Romania who reads the whole file
Tax questions in Romania usually arrive attached to a company decision, a contract or a property. Tell us what has happened and we match you with a Romanian lawyer who handles corporate tax work. The first matching step is free.
- Profit tax, withholding and ANAF procedures
- Companies Law issues handled in the same file
- Free matching, usually answered within 24–48 hours
No cost to be matched. You decide afterwards whether to instruct the lawyer.
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Why this page exists
Corporate tax problems rarely stay purely tax problems
A tax question in Romania seldom stays inside the tax file. A reorganisation touches the Companies Law, a dividend decision meets withholding at source, and an assessment from the tax authority can end up before the administrative courts. The Fiscal Code (Law No 227/2015) sets corporate income tax at 16%, a flat 10% rate applies to individuals, and payments such as dividends, interest and royalties may be subject to withholding — so how a transaction is built matters as much as the figures in it. A corporate tax lawyer in Romania reads your facts against that framework, prepares filings and objections, and represents you before the authority and the courts. europeanlawyerfinder.com matches you with a Romanian lawyer who handles this work: you describe the problem, we make the introduction.
Country specifics
How corporate tax work actually runs in Romania
Romanian tax and company law come from codes rather than from binding precedent, so the wording of the Fiscal Code, the Companies Law and the Civil Code does most of the work. The notes below set out the framework, the courts and the cost rules you will meet, drawn from official Romanian and European sources.
The statutory framework you are working within
Corporate taxation in Romania is governed by the Fiscal Code (Law No 227/2015). Corporate income tax is set at 16%, while individuals pay a flat 10% rate, and payments such as dividends, interest and royalties may be subject to withholding at source. A lawyer starts from how your transaction is actually structured, because the structure, not the label, decides the treatment.
Registration and contact with the tax authority
Non-resident individuals are taxed in Romania only on Romanian-source income, subject to any applicable double-taxation convention, and Romania maintains a broad treaty network. A non-resident earning Romanian-source income should obtain a Romanian tax registration number (NIF) from ANAF. Getting registration and treaty relief right at the outset avoids correction work later.
Company law sits alongside the tax file
Romania follows the continental civil-law model: the Civil Code, the Companies Law (Law No 31/1990) and the Fiscal Code carry the rules, and court decisions are not as a rule a source of law. Constitutional Court decisions are binding erga omnes, and certain rulings of the High Court of Cassation and Justice are mandatory for the lower courts.
Where a tax dispute is actually heard
Tax disputes travel through the ordinary courts: the judecătorii, the tribunale, the fifteen curţi de apel and the Înalta Curte de Casaţie şi Justiţie in Bucharest. Representation by a qualified lawyer is required before the courts of appeal and the High Court. Debt and contractual claims carry a three-year limitation period, which sets the outer boundary for many related claims.
What taking a matter further costs
Court actions attract a judicial stamp fee under Government Emergency Ordinance No 80/2013, calculated on a degressive sliding scale for money claims and payable in advance at first instance and on appeal. Lawyers’ fees are freely negotiated — there is no binding official tariff — and the losing party may be ordered to pay the winner’s costs, subject to the court’s assessment of reasonableness.
When the company holds Romanian property
If your company owns Romanian real estate, the tax file overlaps with registration rules. Conventions transferring or constituting real rights entered in the Land Book must be concluded in authentic notarial form on pain of absolute nullity, and registration in the Land Book is as a rule constitutive. Land acquisition by non-EU foreigners is also restricted, which shapes how structures are set up.
All country details above are taken from official Romanian bodies, the European e-Justice Portal and ANAF materials consulted in 2025; no figure or deadline has been added from other sources.
- European e-Justice Portal — National justice systems: Romania
- Romanian legislation portal — Law No 51/1995 on the legal profession
- Romanian legislation portal — Civil Code and limitation periods
- Romanian legislation portal — court fees and legal aid (GEO 80/2013, GEO 51/2008)
- Romanian Labour Code (Law No 53/2003) — dismissal and notice periods
- ANAF — Fiscal Code (Law No 227/2015) and implementing rules
Common situations
When companies look for corporate tax help in Romania
These are the situations clients most often bring to us. If yours looks different, describe it anyway — matching is free.
An assessment you did not expect
A decision arrives from the tax authority with figures you cannot reconcile with your filings. The question is what evidence to gather, what to contest and within what time.
A structure that is about to change
A merger, a share transfer or a new shareholder raises questions on how the transaction is built, what is withheld at source and what has to be filed afterwards.
Cross-border income and double taxation
Income with a Romanian source, a foreign parent or a treaty to apply: the registration formalities and the supporting documents decide how smoothly the position holds.
How matching helps
What you get from europeanlawyerfinder.com
We are not a law firm and we do not give advice. We shorten the distance between your problem and a Romanian lawyer who works on it.
Matched to the right practice area
Corporate tax work is not the same as general litigation. We route your enquiry to lawyers whose practice covers company taxation, filings and tax disputes in Romania.
Country context already in place
You do not have to explain the basics of the Romanian system. The lawyer already works within the Fiscal Code, the Companies Law and the ordinary court structure described on this page.
One description, no repeating
You set out the facts once. We use that description to identify suitable lawyers, so the first conversation starts from your situation rather than from a blank page.
Free to be matched
There is no charge for the matching step and no obligation to instruct. You speak to the lawyer, assess fit and fees, and decide for yourself whether to go ahead.
Other jurisdictions
Looking beyond Romania?
If your company operates in more than one country, you may need advice in several places at once. We also match clients with lawyers in these European jurisdictions.
Questions and answers
Frequently asked questions
Do I need a corporate tax lawyer in Romania if my accountant already files the returns?
An accountant handles routine filings; a lawyer handles the legal position around them. When a transaction is being restructured, when a decision from the tax authority is being contested, or when a matter may reach the courts, a corporate tax lawyer in Romania reads the same facts against the Fiscal Code, the Companies Law and procedural rules, and can represent you.
What corporate income tax rate applies in Romania?
Under the Fiscal Code (Law No 227/2015), corporate income tax is 16%. Individuals are taxed at a flat 10% rate, and payments such as dividends, interest and royalties may be subject to withholding at source. How a particular transaction is characterised can change the outcome, which is why the structure is reviewed before the numbers are confirmed.
Can my company be represented before the Romanian courts?
In civil and commercial cases parties may appear in person or be represented, but representation by a qualified lawyer is required before the courts of appeal and the High Court of Cassation and Justice. Only lawyers registered with a Romanian Bar may practise before the Romanian courts, so representation outside Romania is not a substitute.
I am a non-resident with Romanian income. What should I do first?
Non-resident individuals are taxed in Romania only on Romanian-source income, subject to any applicable double-taxation convention, and Romania has a broad treaty network. A non-resident earning Romanian-source income should obtain a Romanian tax registration number (NIF) from ANAF. A lawyer can check which treaty applies and what documentation supports the position.
How are lawyers’ fees set for corporate tax work in Romania?
Fees are freely negotiated between lawyer and client; there is no binding official tariff for lawyers’ fees in Romania. If a dispute reaches the courts, court actions attract a judicial stamp fee under Government Emergency Ordinance No 80/2013, and the losing party may be ordered to pay the winner’s costs, subject to the court’s assessment of reasonableness.
How does the free matching work?
You describe your situation in a short form — the entity, the transaction or the decision you have received, and what you want to achieve. We use that to identify Romanian lawyers whose practice covers corporate tax, and you receive an introduction. There is no charge for this step and no obligation to instruct anyone.
Next step
Describe your Romanian tax question once
Whether you are facing an assessment, planning a restructuring or applying a double-taxation treaty, the sooner the facts are read by someone who works with the Fiscal Code daily, the clearer your options become. Tell us what has happened and we will match you with a Romanian lawyer who handles corporate tax matters.