The Accounting and Fiscal Regime of Dividends in 2023
The Government Ordinance No.16/2022 has some novelties with regard to the tax treatment of dividends.Thus, starting with the 1st of January 2023, the dividend tax rate increases from 5% to 8% for the dividends paid to legal persons and to resident/non-resident natural persons, as well as to privately administered pension funds and to the optional p