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Romania Introduces Various Changes for 2026, Including Cap on the Deduction of Payments for IP Rights and Management and Consulting Services

|Approved Changes|Romania
Romania

Romania has published Law No. 239 of 15 December 2025 and Emergency Ordinance No. 89 of 23 December 2025, introducing various changes for 2026. One of the main tax-related changes is the introduction of a 1% cap on the deduction of payments for intellectual property rights and management and consulting services to non-resident related parties (affiliated entities), which applies to companies …