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Ordinance for the amendment and completion of Law no. 431/2023 regarding the establishment of a global minimum tax level
On August 29, 2025, Government Ordinance no. 21/28.08.2025 was published in the Official Gazette which brings various amendments and completion to Law no. 431/2023 as a result of the observations received in the interim self-evaluation process of the national regulations implementing the Model Rules, established by the OECD.
Additionally, the Ordinance provides that by exception, for the first year of application, the due date for submitting the notification by which the groups with at least two constituent entities in Romania may opt for assigning a single entity (in its quality as a designated constituent entity) which to fulfill the declaring and payment obligations of the top-up tax on behalf of all other local constituent entities is extended to 12 months from the last day of the reporting financial year.
The EY team can provide you support in fulfilling the obligation to compute and declare the global minimum tax, including the preparation of the notification mentioned above as well as for any other additional details.
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