Ce trebuie să știe angajații, firmele și PFA-urile despre noile facilități fiscale pentru economii și investiții

New tax facilities called savings and investment accounts (CEI) have been introduced under Law 202/2026, with different tax treatments based on the account type. Access to funds is linked to retirement or reaching 65 years of age. There are two types of accounts: CEI-S, which offers tax exemption on withdrawals, and CEI-D, which allows for tax deductions on contributions but incurs a 10% tax on withdrawals. Income generated within CEI accounts is tax-exempt for Romanian residents. Employers can finance CEI-D accounts for employees, but contributions are subject to a cap. Withdrawals from CEI-D are taxed at 10%, and access to funds is restricted until retirement or age 65. These facilities aim to encourage personal investment and relieve the public pension system.