Page 3 - KPMG Tax in Romania
P. 3

It has just become considerably more attractive to own a Romanian
company and be resident in Romania – as of 2016…

NL Co            Standard dividend tax rate
                                5%

Dutch Company    Payment of dividends               RO Co
  or Individual

                 If the Dutch Company meets the
                          following condition:

                  -holds at least 10% of the share
                 capital of the Romanian company

                   - for a continuous period of at
                             least one year

                 0%

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