In this article we provide answers to the most frequently asked questions about dividends taxation in Romania. The clarifications provided below are written by the best tax consultants and experts in company law matters.
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Dividends taxation in Romania
As general rule, according to the Romanian legislation currently in force (art. 67 of the Companies Law no. 31/1990) the business profit of a company may be distributed to its shareholders in proportion to the number of shares they hold in that company. The part of the company’s profit which is distributed to a given shareholder is generally called as dividend.
In the following, we will answer a number of important questions regarding dividend taxation in Romania. But first let’s understand what dividends are as per the Romanian legislation?