As a part of the EY Law global network, Bancila, Diaconu si Asociatii SPRL has extensive international reach for tax matters and the full range of tax consultancy capabilities. VAT, excise duties, corporate income tax, and environmental taxes are all within the wheelhouse of the group. Key practitioners include: Emanuel Băncilă, who has standout experience challenging tax decisions before national courts and the European Court of Justice; Călin Stan, a dedicated tax law litigator; and Andrei Boian, who supports on the range of tax disputes and consultancy matters.

The ‘very professional and engaged team’ at Biris Goran SPARL is one of the foremost practices in Romania for tax law and is counsel of choice to a host of heavyweight clients across the energy, pharmaceuticals, banking, real estate and betting sectors, to name but a few. Tax litigation is the standout strength, and the team has a strong track record in some of the country’s most sensitive and complex cases. Founding partner Gabriel Biriş makes for an experienced figurehead, with further names to note including litigation expert Mihai Nușcă; Luciana Rainov, who is strong on individual taxation, international taxation and fiscal procedure; and indirect taxation-focused lawyer Paul Chichernea.

Clients of D&B David si Baias appreciate its ‘high level of professionalism and very good knowledge of the industry’ which underpins a tax practice that advises on a diverse range of tax matters including VAT, profit tax, transfer pricing, social contributions, excise duty and environmental tax issues. Among the key practitioners are renowned tax litigator Dan Dascălu; Ana-Maria Iordache, a trusted tax litigator for major clients in the oil and gas, pharmaceuticals, and telecoms sectors; and Mihail Boian, who is well versed in representing clients before the courts as well as in investigations by the tax authority. Andrei Iancu and Alexandra-Mirela Iacob are more junior names to note.

The tax advisory service at Nestor Nestor Diculescu Kingston Petersen comprises tax lawyers, certified tax advisors and economists, and is spread across the firm’s three office locations in Romania: Bucharest, Cluj-Napoca and Timisoara. This facilitates advice to major companies across the country, and the team is also well versed in supporting international clients on cross-border tax matters. Alina Timofti and Marius Ionescu are joint leaders of the practice group and both excel in contentious tax matters. For investments, tax reviews, and direct and indirect taxation matters, Silviu Badescu is a key figure.

With ‘a deep understanding of both local and international tax regulations’, the tax controversy arm of Reff & Associates SCA is well equipped to handle the most complex work in the Romanian market. As part of the Deloitte international network, the team has access to fellow experts worldwide to collaborate on cross-border matters for its elite client list. At the head of the practice, Alex Slujitoru is a regular representative of major companies in front of the Romanian authorities, Romanian courts and European institutions. His team includes Emanuel Bondalici, who receives praise for his ‘strategic approach to litigation’; fiscal litigation expert Bogdan Marculet; and Ștefan Mihărtescu, who excels in public procurement disputes.

Balancing both consultancy and dispute resolution services, the tax offering at Tuca Zbârcea & Asociatii is a multidisciplinary team that handles corporate income tax, transfer pricing, individual taxation and VAT. The practice also routinely supports other business law groups at the firm on projects with notable tax law components. Major local and multinational clients look to co-heads of the department Alexandru Cristea and Razvan Gheorghiu-Testa for counsel: Cristea excelling in tax planning, international efficiency structures, and VAT and excise duty audits; Gheorghiu-Testa in the junction between tax and corporate law. Ioana Hrisafi and Christina Vladescu are further names to note for contentious tax matters.

Tax and administrative law boutique Artenie Secrieru & Partners has, since its 2020 inception, made a name as a reliable choice across advisory and contentious tax matters in Romania. Between practice co-heads and firm co-founders Andreea Artenie and Cristi Secrieru, the group ‘copes very well with the requirements of Romanian tax law and local tax practices’ and assists with corporate income tax, VAT, transfer pricing, building taxes and EU funds. Notable support to the practice heads comes from Vlad Grosu and Adelina Raportaru.

Spearheaded by Roxana Popel, the tax offering at CMS in Bucharest is a robust element of its broader business law offering and regularly assists on complex tax issues as part of larger, multidisciplinary teams of counsel. The practice also acts in contentious, tax-specific matters, including audit challenges and litigation. Popel and key team member Andrei Tercu are commended by clients for their ‘great technical skills’, both accomplished advisors to a wide range of multinational and domestic businesses.

The ‘excellent tax team’ at DLA Piper Dinu SCA stands out for its work on transfer pricing matters and has a particularly strong client base in the pharmaceuticals and renewable energy sectors. The practice also regularly assists other teams at the firm with tax elements of transactions. Tudor Nedelea leads the group and focuses on tax structuring, investment and transaction structuring, tax optimisation and business restructuring schemes. He is supported by Diana Nedelcu and Cristina Popescu.

Exhibiting a ‘very good understanding of the client’s needs’, the tax department at Musat & Asociatii is well versed in local and cross-border advisory and transactional tax issues. The team routinely acts for heavyweight multinationals whose operations in Romania throw up complex tax law issues. Razvan Graure has strength in tax planning and international tax structures; he co-leads the department with litigator Angela Porumb. Support across the range of tax matters comes from Roxana Bujoreanu and Alina Man.

Commended for its ‘understanding of the intersection between tax law and various industries’, Popescu & Asociatii‘s tax team is a key component of the firm’s multidisciplinary offering to its client base of multinationals and major players in the domestic market. Tax and fiscal litigation, as well as tax consultancy are regular areas covered by the team, which is jointly led by Dana Bivol and Octavian Popescu, both of whom have broad business law practices. Andreea Mihalache receives client praise for her ‘remarkable ability to break down complex tax issues into understandable terms’.

Bohalteanu şi Asociaţii‘s tax and customs law offering has a multinational client base and is adept in cross-border advice. It has recently had a strong presence in the energy sector and has capability across transfer pricing, international tax planning, and tax litigation. Ionut Bohalteanu heads the department and is commended by clients for his ‘straightforward advice’. He is supported by Anda Calin.

As part of its full-service across corporate and finance matters, bpv Grigorescu Stefanica assists with tax law issues both contentious and non-contentious. The team is led by Anca Grigorescu, one of the founding partners and an experienced counsel in multi-disciplinary matters, encompassing employment, corporate, and finance law. Iulia Dragomir is a further name to note for tax work, particularly in the context of PE transactions and other M&A.

The expertise of the tax team at Dragne & Asociatii SCA is brought to bear in tax litigation and representation of clients before Romania’s tax authorities.; Delia Boșman has particular expertise in tax and administrative matters, acting for corporate and individual clients on a range of tax investigations and related litigation. Ioana Oprea Stelian Garofil is noted for commercial litigation support to the tax team, and Bogdan Toma assists with tax elements of real estate and corporate transactions.

KPMG Legal - Toncescu & Partners SPRL acts in a variety of contentious tax matters in the Romanian market, for a client base that includes a balance of major domestic companies and some of the multinationals with operations in the country. Following the departure of Vlad Peligrad  in December 2023, the team is headed by Călin Dragoman. Marina Pacuraru and Cristian Radu support on tax litigation.

Boutique firm Laurentiu, Laurentiu & Asociatii is based in Cluj-Napoca and makes for a strong choice across the gamut of tax matters. The practice is well versed in VAT and payroll assistance, as well as tax litigation, transfer pricing, and tax exemption schemes. Alin-Mihai Laurentiu at the helm of the team, and Achim-Sorin Razoare are the key contacts to note.

Head of Schoenherr si Asociatii SCA‘s tax department Adriana Stoian is admired by her clients for her ‘strong tax and finance knowledge’ and ‘great management skills’. The practice collaborates closely with the firm’s dispute resolution and corporate teams to provide full coverage in contentious and non-contentious tax matters.