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Romania: Double Tax Treaties

Table Of Treaty Rates

Latest Romania Treaty Updates

Treaty Update: Isle of Man - Romania
10 November, 2015
The Isle of Man signed a TIEA with Romania on November 4, 2015.
Treaty Update: Moldova - Romania
02 September, 2015
Moldova's state news agency said on August 26, 2015, that the nation will negotiate a DTA with Romania.
Treaty Update: Jersey - Romania
05 December, 2014
Jersey signed a TIEA with Romania on December 1, 2014.
Treaty Update: Uruguay - Romania
17 September, 2014
Uruguay completed its domestic ratification procedures on August 28, 2014, with respect to the DTA signed with Romania.
Treaty Update: Bulgaria - Romania
25 April, 2014
According to preliminary media reports, Bulgaria's Cabinet has approved the signing of a new DTA with Romania.
Treaty Update: Romania - Austria
08 April, 2013
According to preliminary media reports, the Romanian Government on April 3, 2013, approved a law that would ratify the pending Protocol to the nation's DTA with Austria.
Treaty Update: Romania - Armenia
19 December, 2012
On December 12, 2012, the Romanian government approved a proposal for negotiations to start on a Protocol to the 1996 DTA with Armenia.
Treaty Update: Romania - Luxembourg
22 October, 2012
Romania's parliament on October 18, 2012, ratified the pending Protocol to the DTA signed between Romania and Luxembourg on October 4, 2012.
Treaty Update: Austria - Romania
04 October, 2012
Austria and Romania signed a DTA Protocol on October 1, 2012, to add provisions for the exchange of tax information in line with international standards.
Treaty Update: Uruguay - Romania
18 September, 2012
Uruguay and Romania signed a DTA on September 14, 2012.
Treaty Update: Switzerland - Romania
30 July, 2012
The Swiss government has confirmed that the Protocol to the DTA between Switzerland and Romania, entered into force on July 6, 2012.
Treaty Update: Romania - Luxembourg
22 June, 2012
According to preliminary media reports, Romania's President Traian Basescu, on June 12, 2012, approved a law ratifying the DTA signed between Romania and Luxembourg, and forwarded the law to parliament for completion of the nation's ratification procedures.
Treaty Update: Saudi Arabia - Romania
29 March, 2012
According to preliminary media reports, the Saudi government approved a law on March 26, 2012, that would ratify the pending DTA and accompanying Protocol signed between Saudi Arabia and Romania.
Treaty Update: Guernsey - Romania
16 December, 2011
According to preliminary media reports, Romania's parliament on December 7, 2011, ratified the TIEA signed between Romania and Guernsey earlier this year.
Treaty Update: Romania - Switzerland
25 October, 2011
According to preliminary media reports, the lower house of Romania's parliament, the Chamber of Deputies, on October 12 approved a law ratifying a protocol to the DTA signed between Romania and Switzerland.
Treaty Update: Luxembourg - Romania
10 October, 2011
According to preliminary media reports, a protocol amending the 1993 DTA between Luxembourg and Romania was signed on October 4, 2011.
Treaty Update: Romania - Saudi Arabia
28 September, 2011
According to preliminary media reports, the Romanian government has approved a draft law ratifying the pending DTA and accompanying Protocol signed between Romania and Saudi Arabia.
Treaty Update: Romania - Switzerland
02 August, 2011
According to preliminary media reports, a protocol to the 1993 DTA between Switzerland and Romania has been forwarded to the Romanian parliament for ratification following government approval on July 20, 2011.
Treaty Update: Romania - San Marino
13 June, 2011
Romania ratified
Treaty Update: Switzerland - Romania
01 June, 2011
The treaty revises the existing treaty in the areas of income and wealth taxation. The DTA also provides for the exchange of information to internationally accepted standards. Dividends are are exempt from taxation where the payee has a meaningful stake of at least 25% of the capital of the distributing company, and where dividends are paid to pension funds. Interest witholding tax is limited to 5%. The DTA also provides a most favoured nation clause.
Treaty Update: Romania - Guernsey
25 May, 2011
The TIEA is to enter into force 30 days after it has been ratified, and apply in criminal matters from the date of entry into force, and with respect to other matters from the date of entry into force, but but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, for all charges to tax arising on or after that date. In Romania, it applies to income tax and the tax on profit. In Guernsey it applies to income tax and dwellings profit tax. The TIEA provides for the exchnage of information elevant to the administration and enforcement of domestic tax laws, and the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, and the investigation/prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and other financial institutions, and information regarding the ownership of companies, partnerships, and, in certain cases, investment funds or schemes, trusts and foundations. The TIEA also contains a mutual assistance procedure and a mutual agreement procedure.
Treaty Update: Romania - Saudi Arabia
25 May, 2011
Press release contained very little additional information on the nature of the DTA.
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