Lucian De Mezzo in Economedia: Romania’s tax competitiveness
An opinion article by Lucian De Mezzo in Economedia, published on 18 March 2026, on tax competitiveness, predictability and investment decisions.
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FiscalEra at BNI Bucharest: VAT and holding structures in real estate
Lucian De Mezzo presented FiscalEra at the BNI Bucharest meeting focused on real estate, discussing VAT and holding structures.
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Recurring group services: what supports the monthly invoice?
For recurring intragroup services, documentation needs to follow the activity from one period to the next. The contract sets the framework, while specific evidence should explain what was done, for whom and how the charge was calculated.
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Relocating while running a business? Keep the two tax assessments separate
An entrepreneur’s relocation raises questions about both the individual and the company’s activities. Establishing personal tax residence does not automatically settle the consequences of managing the business from another country.
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The family business: separate ownership, management and money flows
Continuity in a family business starts with clear rules about ownership, decision-making and remuneration. Tax planning needs to be developed alongside legal analysis and the family’s actual objectives.
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Preparing to sell your business? Start with a seller’s tax review
A seller’s tax review before investor discussions can clarify the history and identify matters needing explanation. Its purpose is to prepare consistent information and a working plan, without promising a transaction free of risk.
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Preparing for ANAF: create a clear flow of information
Preparing for a tax review means being able to explain the facts and find the documents supporting them. A clear process for requests and responses reduces confusion and helps the team exercise its rights on an informed basis.
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VAT on a property sale: questions to settle before signing
The VAT treatment of a property sale depends on the seller’s position, the asset and the transaction’s history. Agree the price and contractual terms after clarifying these factors, rather than relying on an assumption about VAT.
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Intragroup financing: the review starts before the interest rate
A loan between group companies needs an economic rationale and terms that can be explained. The interest rate is only part of the assessment, alongside repayment capacity, risks and tax treatment.
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