Romania: Senate approves tax treaty with Andorra

Romania has published Order No. 57/2026 in the Official Gazette No. 55 on 23 January 2026, amending the D100 tax declaration form originally introduced under Order No. 587/2016 by the President of Romania’s tax authority, the National Agency for

Romania’s Ministry of Finance has launched a public consultation on a draft Government Ordinance amending and supplementing the Fiscal Procedure Code (Law 207/2015) to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). The draft

Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on

Andorra has gazetted the ratification of the income and capital tax treaty with Estonia on 13 January 2026. Signed on 23 September 2025, the agreement seeks to eliminate double taxation on income and capital while preventing tax evasion. It

Romania has published Law No. 239/2025 and Emergency Ordinance No. 89/2025, which introduce a 1% cap on deductions for payments to non-resident related parties for intellectual property and management or consulting services. The limit applies to

A new income and capital tax treaty between Romania and the UK, signed on 13 November 2024, entered into force on 22 December 2025, replacing the 1975 treaty. The agreement covers Romanian income and profit taxes, as well as UK income tax,