Liechtenstein vs Romania

12.5

16

July 1st (may be postponed)

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

Within 30 days of receiving the evaluation.

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

0

16/NA/NA

0

16/16/16

8.1

21

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Capital gains are constrained by the normal corporate income tax rate.

14.41%

6.41%