Psychosocial risks are not limited to “stress” in a general sense, but relate to how work is designed, managed, and…
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Solidarity contribution declared through Form 100 – new tax obligations for the oil sector
The Romanian Government introduced, through [Emergency Ordinance no. 24/2026], a temporary fiscal mechanism aimed at taxing exceptional revenues generated by…
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Practical guide for filing the Single Tax Return for investment income
Individuals who earned investment income in 2025 from stock market transactions, dividends, interest, crypto-assets, or investment gold must file the…
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Reform of sheltered units for persons with disabilities – fiscal, social, and operational impact
The legislative initiative registered in the Senate proposes substantial amendments to the framework regulated by Law no. 448/2006, with a…
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New rules on dividend distribution and shareholder loans in JSCs and LLCs – fiscal and accounting analysis based on the ANAF communication
The National Agency for Fiscal Administration (ANAF) has issued a set of measures applicable to joint-stock companies (JSCs) and limited…
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CASS tax base – Independent legal practice (case study)
In the case of a lawyer carrying out independent activity as a sole practitioner (PFA) and contributing to the profession’s…
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Battery systems and fire safety requirements
Battery systems are an important component in many modern buildings and installations, being used for backup power supply, UPS systems,…
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Electric vehicle charging stations and the new fire safety requirements
The growing number of electric vehicles has led to the rapid development of charging infrastructure, but the placement of these…
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New rules in road transport – operational and fiscal impact
The recent regulatory framework reconfigures the architecture of inter-county road transport in Romania through a clear shift: from classic administrative…
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