Intra-group services – limited deductibility from 2026
From 2026, Romanian tax law will restrict the deductibility of certain expenses related to non-resident affiliated companies. This affects corporate income tax payers whose previous year's turnover was less than EUR 50 million (but not those subject to the IMCA minimum tax).
New EU funding programs for energy efficiency and e-mobility
Rising energy prices are putting pressure on industry, while at the same time the transition in Romania from petrol and diesel-powered vehicles to electric mobility is progressing slowly compared to Western Europe. For this reason, several EU-funded programs are currently being prepared within the Romanian Ministry of Transport, addressing these issues and allowing funding applications to be submitted in the coming months.
Foreign direct investment (FDI) – changes in connection with the audit in Romania in prospect
Certain foreign direct investments are subject to reporting and approval requirements in Romania. In 2026, the government put up for debate a draft emergency ordinance (EO) aimed at expanding, while also making more efficient, the screening of foreign direct investments in Romania.