Taxes in Europe Database v2
The 6th Chapter of the 2nd Title of the Fiscal Code, approved by Law no 571/2003 with subsequent amendments and completions.
Gross dividends paid to a Romanian legal person.
Dividends paid by a Romanian legal person to another Romanian legal person, if the beneficiary of the dividends holds, on the date when the dividends are paid, minimum 10% of the participation titles of the other legal person, for a continuous period of one year ending on the date of their payment inclusive are exempted.
The distribution / payment to the optional pension funds or to the private pension funds and also the public administration bodies are exempted.
By the 25th of the month following the month whwn the dividend is distributed/paid.
In case the distributed dividends have not been paid by the end of the year when the annual financial statements were approved, the related tax on dividends shall be paid by the 25st of January of the next year.
The state budget.