Tax treatment of holiday gifts

The granting of holiday gifts depends on compliance with the tax limits imposed by the Tax Code in order to benefit from tax exemptions.

(Bucharest, Romania – December 29th, 2025)

Dividends represent the distribution of a portion of a company’s profits to its partners or shareholders, constituting one of the most common mechanisms for remunerating invested capital.

This article highlights the skills of the future.

Day off for parents – the first legislative project that marks an important event for the whole family.

The draft law introduces a number of important changes in the field of taxation.

Starting in November 2025, the maximum value of a meal voucher was increased to 45 lei per working day.

The second set of fiscal measures, the Draft Law on Establishing Measures for Recovery and Increasing the Efficiency of Public Resources, introduces several important changes to the Fiscal Procedure Code.

This article aims to explore the main directions of change and highlight the challenges that await us in 2026.

Stress at work is an emotional response that occurs when job demands do not match the employee’s skills or ability to adapt and perform.

What is the role of medical examinations upon hiring? A mere formality or a responsibility for both employees and employers?

Guvernul României propune noi modificări la Codul Fiscal, privind regimul TVA la întreprinderile mici, pentru alinierea la legislația UE

The government is introducing significant fiscal and budgetary changes through Law No. 141/2025, published in the Official Gazette No. 699 of July 25, 2025, with the aim of increasing budget revenues and reducing the deficit.

The values of culture, meal, and childcare vouchers have been officially changed.

Employers can receive a monthly subsidy from the state if they hire victims of domestic violence or human trafficking.

The procedure for granting or revoking the right to file tax returns online on behalf of taxpayers will be simplified by the National Agency for Fiscal Administration (ANAF) according to a draft order.

The National Agency for Fiscal Administration (ANAF) recently clarified the categories of taxpayers exempt from the obligation to submit Form 406.

Feedback is one of the most valuable organizational tools for professional development and employee motivation.

The new electronic employee register (REGES-ONLINE) introduces changes to certain deadlines and expands the information that must be submitted to the new register.

In a constantly evolving world, Ascent Group is expanding into new markets.

Starting February 1, Aliona Dosca will take over the role of Financial Manager.

The Romanian law makes it easier for people with disabilities to access jobs, and companies receive some facilities for hiring them.

Starting January 1, 2025, small taxpayers will also submit the standard tax control file by filing the D 406 Saf-T informative statement.

According to the World Economic Forum’s “Future of Jobs” report from 2025, the aging population is increasing the demand for professionals in various fields and putting pressure on employers to specialize their employees.

Ascent Group and Oxford Process Excellence strengthen their strategic partnership started in 2023.