The Accounting and Fiscal Regime of Dividends in 2023
The Government Ordinance No. 16/2022 has some novelties with regard to the tax treatment of dividends. Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privat...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2023-02-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/the-accounting-and-fiscal-regime-of-dividends-in-2023-a278d/download-PDF/
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