Practical situation: A company purchases a car from its sole shareholder, who is also the company director. In this situation,…
Continue ReadingMaternity protection at work: Employees’ rights and employers’ responsibilities
Maternity protection in the workplace is an essential aspect of Romanian labour legislation, with the main objective of ensuring the…
Continue ReadingEmployers have new SSM obligations preventing harassment and violence becomes legal requirement
The amendment of Law 319/2006 on health and safety at work introduces, for the first time in Romania, clear obligations…
Continue ReadingLabour of minors in Romania Legal protection and conditions imposed by the legislation
In Romania, labour law lays down strict rules on the employment of minors to protect their health, safety and development.…
Continue ReadingDividend Income – Reporting Obligations in the Single Tax Return (Case Study)
Case: A company administrator received RON 200,000 in dividend income in 2024. He is also an employee, and through the…
Continue ReadingIgnoring Safety Measures Can Be Costly – Even Years in Prison!
Are your employees safe at the workplace? Have you taken all the legal measures to prevent a fire or a…
Continue ReadingChanges regarding the submission of SAF-T (Form D406) – ANAF Order no. 407/2025
On April 8, 2025, ANAF Order no. 407/2025 was published in the Official Gazette no. 310. This order updates and…
Continue ReadingNew Tax on Special Constructions – Key Changes Introduced by GEO 21/2025
On April 4, 2025, Government Emergency Ordinance (GEO) no. 21/2025 was published in the Official Gazette (Part I) no. 300.…
Continue ReadingGranting the 3% Discount on Annual Corporate Income Tax and Microenterprise Income Tax – Official Procedure
On April 14, 2025, the Romanian Official Gazette (Part I, No. 331) published ANAF Order No. 540, approving the Procedure…
Continue ReadingNew Financial Reporting Rules for NGOs in 2025: Integration of the Treasury Statement
Starting in 2025, the financial reporting system for nonprofit organizations in Romania will undergo significant changes. NGOs that benefited from…
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