The online webinar organized by Swiss Capital, in partnership with the tax consultants from Think Tax, was dedicated to clarifying the tax aspects related to your investments.
During the session, key topics were covered regarding the taxation of income derived from trading shares and other financial instruments, such as bonds, ETFs, and derivatives, as well as the related reporting obligations, including the completion of the Unique Tax Return.
Webinar recording is available at the following link.
Presentation on the taxation of trading gains is available at the following link.
Answers to the questions received live during the webinar are available at the following link.
If you were unable to attend the live session, the webinar covered the following topics:
- Resident broker in Romania vs. non-resident broker
- Key tax changes in 2026 for individuals – trading income
- Tax residency – worldwide income
- Foreign investment income – avoidance of double taxation
- Health insurance contribution (CASS) due for 2025
- Health insurance contribution (CASS) due for 2026
- Income tax bonus – 3% – deadline April 15
- Offenses and penalties
- Exchange rate applicable for 2025
- The Unique Tax Return
- 70% taxation of undeclared income
- Pre-filled Unique Tax Return – supporting documents
- Case study
- Registration in the Virtual Private Space (SPV)
- Payment of taxes and social contributions
Please note that the deadline for submitting the Unique Tax Return and paying the related tax obligations is May 25, 2026.
If you wish to benefit from the 3% income tax bonus, both the submission of the Unique Tax Return and the payment of the related tax obligations must be completed by April 15, 2026 (inclusive).
If you have additional questions for the Think Tax consultants or would like to request personalized assistance with preparing the Unique Tax Return, you may contact:
Ioana Dragu – Tax Senior Manager (ioana.dragu@thinkpeople.ro)
Romulus Badea – Tax Partner (romulus.badea@thinkpeople.ro)
Andrei Popescu – Tax Senior Manager (andrei.popescu@thinkpeople.ro)
Swiss Capital:
Tel: +40 21 408 42 21
Fax: +40 21 408 42 27
E-mail: comunicari@swisscapital.ro
