Reținerea la sursă a impozitului pe venit asupra unor câștiguri realizate de investitori – o măsură eficientă?
Withholding tax on investors’ earnings – an effective measure?

Summary/Abstract: Investment income on capital markets is a hot topic these days. Private investors are more and more interested in this type of investment income, as they attempt to protect their savings and to obtain effective long-term returns. At the same time, there is increased interest from the authorities in the stimulation of investments on the Romanian capital market. Some recent tax measures aim at reducing tax rates for certain types of investments and withholding the income tax on these investments. These amendments have been made by Law no. 142/2022 which amends the Fiscal Code (Law no. 227/2015). It will be interesting to see to what extent the new changes achieve their intended purpose.

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