The end of 2025 and the beginning of 2026 bring a series of tax changes with a direct impact on companies, especially in the area of direct taxes, as well as relevant changes regarding the repayment of loans to shareholders or affiliates and the distribution of dividends, in correlation with the structure of net assets and share capital.
This video material proposes a structured overview of the main legislative updates, with a focus on the elements relevant to the calculation of corporate income tax for the first quarter of 2026.
In a practical discussion, Elena Geageac, Tax Director, and Monica Iordache, Associate Director Tax, review the most relevant tax changes and outline the key aspects companies should take into account in the coming period.
