Psychosocial risks are not limited to “stress” in a general sense, but relate to how work is designed, managed, and…
Continue Reading
News
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…
Continue Reading
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…
Continue Reading
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…
Continue Reading
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…
Continue Reading
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…
Continue Reading
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,…
Continue Reading
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…
Continue Reading
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…
Continue Reading