The tax rate of the great assets increases 3 times. Last -minute changes made in projects in fiscal package 2

The Bolojan government approved, on Monday, before assuming in Parliament, several amendments submitted by deputies and senators to the package 2 measures regarding the reduction of the budget deficit. One of the amendments is the increase of the taxation of the great wealth.

Thus, the additional share for the taxation of the big assets will increase three times, from 0.3% to 0.9%. Thus, in the case of residential buildings, it increases by applying a share of 0.9% on the difference between the taxable value of the building communicated by the local fiscal body and the ceiling of 2,500,000 lei, it is stated in a Government statement.

In the case of cars, it will increase by applying a 0.9% share on the difference between the purchase value and the ceiling of 375,000 lei.

Three of the laws in the 2 measures package were approved in the initial form, with all the amendments being rejected by the Government. These are the law on service pensions, the law on health field and the law on corporate governance. The Law on the efficiency of the activity of some autonomous administrative authorities and the law on some fiscal measures were approved with amendments.

On the draft laws on which the government will engage their liability in Parliament, 291 amendments have been submitted

Amendments approved by the Government on the Law on the efficiency of the activity of some autonomous administrative authorities

• Until October 30, 2025 the executive management of ANRE, ASF and ANCOM will present within the parliamentary committees brought together by budget-financial and work, from the Senate and the Chamber of Deputies, a report with the new organizational chart, as well as an information note to the Government.
• The new organizational charts must provide for the 10% reduction of the specialized positions and by 30% of the positions in the structures that offer administrative, logistical and operational support for carrying out the main, specialized activity, provided in the organizational charts and states of January 1, 2025.
• Until December 31, 2028, the members of the ANRE Committee, the members of the ASF Council, the ANCOM presidents and vice -presidents do not benefit from bonuses or bonuses.
• The organizational charts of the autonomous authorities stipulated are carried out in compliance with the rules regarding the personnel norm, according to the provisions of art. XLVII paragraph (4) of Law no. 296/2023 regarding some budgetary fiscal measures to ensure the financial sustainability of Romania in the long term, with the subsequent modifications and completions, as well as the following criteria:
  a) the number of positions in the organizational structures that provide the support of the autonomous authorities represents at most 20% of the total number of positions;
  b) it is forbidden to include positions that have no correspondent in the classification of occupations in Romania (COR).
  c) the attributions of the positions of general directors cannot double the activity performed by the vice -presidents.
• The personnel with management positions issued from office, as a result of the reorganization, benefit from the legal rights and, in the absence of a proper vacant management position, can be appointed in an execution function that corresponds to studies and seniority in specialty
• From the moment of entry into force of the new organizational charts, but not later than January 1, 2026, the members of the ANRE committee, the members of the ASF Council and the chairman and the ANCOM vice -presidents, the gross level of salary/ remuneration/ allowance, as the case may be, is reduced by 30% compared to the level registered in July 2025.
• The cumulative value of the annual bonuses/premiums of the members of the ANRE Committee, the members of the ASF Council and the ANCOM vice -presidents cannot exceed a quantum equal to the level A 2 times the gross monthly amount of the allowance established by the law for the position of minister.
• The autonomous authorities will publish on their own site the organizational chart, the level of remuneration and total allowances related to the membership of the Council/Committee and the salary grids of the staff.
• The leaders of the autonomous authorities will establish, by consulting with the unions and/or the representatives of the employees, an internal procedure applying the minimum criteria applicable for the termination of the employment relations of the personnel labored as a result of the application of the reorganization measures, including the order of priority, in compliance with the legal provisions in force regarding the dismissal.
• In the subordination of the president, the first vice-president and the vice-president within the autonomous administrative authorities, a cabinet can be organized and operated, constituted as a distinct organizational compartment, with a maximum of 3 positions, included in the authority organizational chart.

Amendments approved to the Law for establishing measures to recover and streamline public resources

• The war veterans, their widows, persons persecuted for political, ethnic and racial reasons, the prisoners, the deported persons will benefit from exempting the tax on the building and the land related to the home, as well as for a means of transport owned or co -ownership. Also, the abrogation of the provisions of the special law in the field of social economy has also been renounced, these entities still benefiting from the fiscal facility in force and at present.
• The additional share for the taxation of the big assets will increase three times, from 0.3% to 0.9%. Thus, in the case of the properties representing residential buildings, by applying a 0.9% share on the difference between the taxable value of the building communicated by the local fiscal body and the ceiling of 2,500,000 lei; In the case of the properties representing cars, by applying a 0.9% share on the difference between the purchase value and the ceiling of 375,000 lei.
• In the case of electric vehicles, the tax on the means of transport will be reduced from 80 lei per year, to 40 lei per year. The decision considers that among the reforms that support the investments within component 4 – sustainable transport from the PNRR are changes intended to stimulate road transmission with zero emissions and to promote clean public transport.
• From the date of entry into force of this law, the minimum value of the share capital of limited liability companies is established according to the level of the net turnover reported by the annual financial statements related to the previous financial year. Basically, the value of the share capital for the companies currently registered at the Office for the Trade Register remains unchanged until the threshold of 400,000 lei. In the case of companies that registered a net turnover over 400,000 lei, the minimum value of the share capital is 5,000 lei. In the case of newly established limited liability companies, the minimum value of the share capital is 500 lei.
• The minimum tax on the turnover (IMCA) will be applied for companies that register a turnover of over 50 million euros per year and does not apply the mechanism with limiting the expenses for affiliates.
• Also, the mechanism for limiting the deductible expenses to 1% is applied for companies that register a turnover of less than 50 million euros per year. Thus, taxpayers, other than those provided in art. 15 of the law and those who register in the previous year a turnover, as defined according to the provisions of art. 18^1, of over 50,000,000 euros, which registers expenses related to the intellectual property rights, management expenses, consulting, in the relationship with affiliated entities that are not set up/constituted and do not have the place of the effective management in Romania, as presented in the profit and loss account/the situation of the income and the information/information data for the financial report. of the calendar year that starts in 2024, whose share in the total expenses registered in the same reports, is over 1%, considers deductible the expenses related to the intellectual property rights, the management expenses, consulting, in the relation with affiliated entities that are not established/constituted, and have no place in Romania, the expenses registered according to the accounting regulations in the fiscal year of calculation.
• Following the consultations with the representatives of the start-up companies in the fields of technology, energy and other sectors of strategic interest, rules regarding the capitalization obligation provided by the law of commercial companies, adapted to the particularities of these companies, were introduced, in order to support their development and to protect the long-term interest of Romania.
  For the start-ups, the sanctions or the obligation to convert the debts to the shareholders in the share capital, given the specific nature of their activity and the developmental particularities in the incipient stage,, provided that the applicable legal framework is respected. Some amendments have been approved regarding the simplification of the specific way in which the technology startup are financed. To grow, they receive successive funding from founders and first investors – often Business Angels – in the form of convertible loans, an essential tool, used all over the world for its flexibility.