Gruia Dufaut

LEGAL ISSUES REGARDING THE PAYMENT OF DIVIDENDS, PRESENTED BY THE GRUIA DUFAUT LAW OFFICE

Last updated: 10 March 2016


The GRUIA DUFAUT Law Office organized on Thursday, March 10, 2016, at the Business Club of the Swiss-Romanian Chamber of Commerce (CCE-R), a presentation of the regime applicable to dividends distributed by a Romanian legal person to natural and legal persons, whether resident or non-resident.

In view of the Law Office’s experience, Ms. Roxana NEACSU and Ms. Teodora KOLETSIS, Senor Associates at the GRUIA DUFAUT Law Office, presented the rules and legal implications of the distribution of dividends. Moreover, taking into account the changes occurred on January 1st, 2016, once the new Fiscal Code entered into force, Ms. NEACSU and Ms. KOLETSIS detailed the tax regime applicable to dividends, depending on the beneficiary’s State of origin and the conventions concluded between Romania and the EU member States and the Swiss Confederation.

Ms. Roxana NEACSU also made a presentation of the cases when the law allows the exemption of natural and legal persons from paying the tax on dividends in Romania.

The event was followed by a cocktail – wine tasting, offered by the French company CAVE ROYALE and the GRUIA DUFAUT Law Office, in honor of the guests, among which His Excellency, the Ambassador of Switzerland in Romania, Jean-Hubert LEBET, and representatives of the business community in Romania.


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