On 31 August 2017, Romania published Government Ordinance 25/2017 in the Official Gazette, which makes a number of amendments to the Fiscal Code. One of the main areas of amendment is with respect to representative (rep) offices, including:

• The tax due by rep offices in Romania of foreign legal entities is changed from EUR 4,000 to RON 18,000;
• The payment of rep office tax is changed from two …