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Romania: Double Tax Treaties


A 16% withholding tax is imposed on dividends paid to non-resident companies (reduced to 10% for payments to other EU countries in 2009), unless exemption is available under the terms of the EC parent-subsidiary directive.

Additionally, a 16% withholding tax is imposed on interest or royalties paid to nonresident companies. However, under transitional rules contained in the Interest and Royalties Directive, Romania is authorized not to apply the exemption from withholding tax until 31 December 2010. During this transitional period, the Romanian withholding tax on payments made to a company in another member state can be up to 10%, although treaties in place with other countries may affect this.

At the time of writing, Romania had Double Tax Treaties in place with:

Albania, Algeria, Armenia, Australia, Austria, Azerbaijan, Bangladesh, Belarus, Belgium, Bosnia-Herzegovina, Bulgaria, Canada, China, Costa Rica, Croatia, Cyprus, Czech Republic, Denmark, Ecuador, Egypt, Estonia, Ethyopia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Jordan, Kazakhstan, Korea (D.P.RK), Korea (R.O.K), Kuwait, Latvia, Lebanon, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Montenegro, Morocco, Namibia, Netherlands, Nigeria, Norway, Pakistan, Philippines, Poland, Portugal, Qatar, Russia, San Marino, Serbia, Singapore, Slovakia , Slovenia, South Africa, Spain, Sri Lanka, Sudan, Sweden, Switzerland, Syria, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, UK, United States, Uzbekistan, Vietnam, Zambia..

Italicised countries had agreements pending with Romania at the time of writing, but these may since have been completed and have entered into force.



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