Do you want to move your company headquarters abroad to avoid the increase in taxation in Romania? What you need to pay attention to

Many entrepreneurs are considering moving their company headquarters to tax havens (offshore) to avoid paying taxes in Romania, given the increases that have taken place through the recent tax packages, from the dividend tax to the lowering of the threshold for micro-enterprises.

“The fiscal reality shows us that things are different if you carry out your activity in the country and we are not just talking about Romania. The same rules apply everywhere in the EU. Obviously, we are also talking here about the ANAF's ability to see who avoids paying taxes in this way and who doesn't, but the risk remains. What was happening more than 10 years ago no longer has much fiscal basis in 2026, and the fiscal reality is completely different”said Cosmin Ștefan Dumitrașcu, entrepreneur, accountant, founder of ABS Group Romania.

At this moment, the fiscal bodies in Romania and the EU monitor more and more closely where the economic substance and fiscal residence of the associates/administrators is. Thus, their attention is on the application of anti-abuse and anti-tax evasion rules, especially since information is automatically exchanged between states.

Offshore, whether we are talking about, among others, the US Virgin Islands or Panama, can be disputed, and the risks that the income obtained will be taxed in Romania are very high. In a tax audit, the chances of additional taxation and double taxation are imminent.

It can lead to the blocking of bank accounts or even their closure, very high penalties and interest, as well as the loss of credibility in the relationship with business partners.

“I have noticed more and more, including at the accounting firm I run, entrepreneurs who end up in difficulty not because they wanted to break the law, but because they were convinced by scammers that there are simple and universal solutions. In reality, any decision of this type must be analyzed in an integrated way – fiscal, legal and financial-accounting – otherwise the subsequent effects can far exceed the initial savings, becoming devastating”Cosmin Dumitrașcu also showed.

Tax optimization still exists, but not circumventing the law and not done “by ear”.

In this sense, a medium and long-term planning of the business is needed, by building consolidated structures, the correlation between fiscal, legal and financial, increasing managerial skills for administrators or general directors, compliance with national and international legislation as well as the real assumption of the economic substance.