Generalities
The Romanian taxation law is very comprehensive, there being a series o legal provisions,
regulations and exceptions in this field. We briefly present you summary with the most important information.
A complete description would overload this web page.
For more concrete questions in this field, are at your disposal.
Profit tax: 16%
Corresponds to the German income tax
Due to the use of this low tax, Romania has become a very attractive location.
It is applied to all legal persons. According to the Romanian law, this taxation rate is also applied to the self-employed persons.
Income tax: 16%
For the incomes up to 1000 RON, the value of a minimum gross salary per national economy, from the activities that are not independent tax free.
Agreement between Germany and Romania
Starting the 01.01.2004, there entered in force a new agreement between the two countries referring to the following taxes that can be held back at the source:
- dividends: 15% except for 5%, when the German LTD or Joint Stock Company has at least 10% of the registered capital.
- interest: 3 %
- rentals: 3%

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