Taxation of dividends obtained from a EU subsidiary

Corporate Fiscal Consulting Q&A
Stare:  În vigoare
Autor răspuns: DRAGOS Cerasela
Dată răspuns: 1 Martie 2020, stare legală neschimbată

ÎNTREBARE

Our company, part of a group, established a subsidiary in Germany. The Romanian entity obtains dividend income from the German subsidiary, both companies being tax on profit payers. Are these revenues taxable when computing the fiscal result by the Romanian company? We mention that Romania has signed a convention to avoid double taxation with Germany and that the company owns 50% of the share capital of the German company for two years.



RĂSPUNS

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