The Unified Declaration – Bonus Discount
Taxpayers who are required to submit the unified declaration will benefit from a total bonus of 10%, made up of 5% if…
Tax Treatment of Sports Activity Contracts
Participants in sports activities — athletes, coaches, doctors, medical assistants, masseurs, physiotherapists, researchers — may conclude with sports structures either an individual…
Form 230 – Redirecting Up to 3.5% of Tax
In the Official Gazette no. 325 dated April 21, 2020, ANAF ORDER no. 936 of April 14, 2020 was published, amending and…
How to Pay and Declare the Luxury Tax on Cars in Romania
What is the “luxury tax” on cars It is a special tax introduced by Law 296/2023. It applies to individuals and legal…
Deductibility of RCA and CASCO Insurance for a Car Under a Loan-for-Use (Comodat) Agreement
General Rule Under the Tax Code (art. 25 para. (1) and (2) of Law no. 227/2015), only expenses incurred for the purpose…