Luca Niculescu anunță nouă taxă: ce este exit tax

The Romanian government, led by Prime Minister Luca Niculescu, has proposed an 'exit tax' to tax gains generated in Romania before assets are transferred abroad. This tax aims to ensure that the state can tax economic value created within its borders, even if the assets are moved to jurisdictions with lower tax rates. The exit tax will apply to various scenarios, including asset transfers, changes in tax residency, and relocation of economic activities, in line with European anti-tax evasion directives. The specifics of the tax, including the calculation base and rates, will depend on relevant legislation.