Romania: Avoid Double Taxation

11. September 2019 | Reading Time: 1 Min

All Romanian Taxpayers are entitled to use one of the following procedures in order to avoid double taxation:

  • Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union
  • Double Tax Treaties concluded by Romania
  • Convention 90/436/EEC on the elimination of double taxation in connection with the adjustment of profits of associated enterprises

How to complain on a false decision relating to Double Taxation

Upon receiving an unfavourable decision relating to double taxation, the taxpayer has three years in which to lodge a complaint with the Romanian tax authorities that should include various relevant information and supporting documents. A similar complaint must also be lodged with the tax authorities of the other member state.

If the complaint is accepted by both Romanian tax authorities and the authorities of the other member state, the necessary diligences will be performed in order to settle the dispute.

If you have questions about double taxation in Romania contact our tax expert Claudia Stanciu, partner of TPA Romania. If you are doing business in Romania, get your copy of ‘Investing in Romania‘, that gives you a detailed overview of the Romanian tax system and all tax rates plus lots of experts’ tips.


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