Romania has introduced measures for a consolidated tax group regime and several other tax-related changes as part of Law No. 296 of 18 December 2020, which generally applies from 1 January 2021.
Tax Consolidation
Under the new regime, a consolidated tax group may be formed by:
- A Romanian legal entity or legal entity with their registered office in Romania and established under European law and one or more other such entities where the first-mention legal entity directly or indirectly ho…