Romania: Sponsorship

Romania: Sponsorship

The tax treatment of sponsorship expenses is set out in the Fiscal Code. Legal entities registered as corporate income tax payers that record sponsorship expenses in accordance with the relevant legislation may benefit from tax credit (deduction from the corporate income tax due) for sponsorship, which means that part of the tax due to the state budget is redirected towards the recipients of the sponsorships granted by the company.


Partner, Head of Tax & Legal

KPMG in Romania


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