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Retrospective of fiscal changes regarding the income of natural persons in Romania in 2023

Retrospective of fiscal changes regarding the income of natural persons in Romania in 2023

Authors: Claudia Sofianu, Partner, leader of the Income Tax and Social Contributions department, EY Romania, Dan Raut, Senior Manager, Income Tax and Social Contributions, EY Romania and Ana-Maria Vintila, Assistant Tax Consultant, Income Tax and Social Contributions , EY Romania

December has arrived again, the long-awaited month of holidays and winter mini-vacation. A period of disconnection from work responsibilities, planning free time with family or loved ones, in general, that time of the year when most people channel their energy towards recreational and leisure activities and less towards professional ones. However, for some of us, the attention is not only directed to the personal holiday agenda, but also to the Government's agenda, it being well known that the authorities usually adopt significant fiscal changes during Christmas or New Year.

For more information, please see the Romanian version of the article, here.

 

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ERNST & YOUNG SRL