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Legal Briefs

Fiscal Bulletin - Recent tax changes introduced by Package 2 and subsequent legislation

Law no. 239/2025 on the establishment of measures for the recovery and efficiency of public resources and for the amendment and completion of some normative acts, published in the Official Gazette no. 1160 on December 15, 2025 ("Law 239/2025") Emergency Ordinance no. 78/2025 for the amendment of Law no. 239/2025 on the establishment of measures for the recovery and efficiency of public resources and for the amendment and completion of some normative acts, published in the Official Gazette no. 1172 of 17 December 2025 ("GEO 78/2025") Emergency Ordinance no. 89/2025 amending and supplementing Law no. 227/2015 on the Fiscal Code, regulating certain fiscal budgetary measures, as well as amending and supplementing certain normative acts, published in the Official Gazette no. 1203 of 24 December 2025 ("GEO 89/2025")Read More →

Buletin Fiscal - Modific?rile fiscale recente introduse prin Pachetul 2 de m?suri ?i actele legislative subsecvente

Legea nr. 239/2025 privind stabilirea unor m?suri de redresare ?i eficientizare a resurselor publice ?i pentru modificarea ?i completarea unor acte normative, publicat? în Monitorul Oficial nr. 1160 în data de 15 decembrie 2025 („Legea 239/2025”) Ordonan?a de urgen?? nr. 78/2025 pentru modificarea Legii nr. 239/2025 privind stabilirea unor m?suri de redresare ?i eficientizare a resurselor publice ?i pentru modificarea ?i completarea unor acte normative, publicat? în Monitorul Oficial nr. 1172 din 17 decembrie 2025 („OUG 78/2025”) Ordonan?a de urgen?? nr. 89/2025 pentru modificarea ?i completarea Legii nr. 227/2015 privind Codul fiscal, reglementarea unor m?suri fiscal bugetare, precum ?i pentru modificarea ?i completarea unor acte normative, publicat? în Monitorul Oficial nr. 1203 din 24 decembrie 2025 („OUG 89/2025”)Read More →

Legal Bulletin - Corporate Law

Law No. 239/2025 on establishing certain measures for the recovery and optimization of public resources, and for amending and supplementing certain normative acts ("Law No. 239/2025"), part of the “Package II” of fiscal-budgetary reforms, was published in the Official Gazette of Romania, Part I, no. 1160 of December 15, 2025, and entered into force on December 18, 2025. Although Law No. 239/2025 primarily addresses fiscal and budgetary reforms, it also introduces a number of amendments affecting the operation of Romanian companies. While most of these changes concern limited liability companies and joint-stock companies, certain amendments apply more broadly and are relevant to all corporate forms.Read More →

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