New law regulating possibility and conditions for employee profit participation awaits promulgation

29 May 2026

As the legislator moves to recognize the need to incentivise employee participation in company performance, the Romanian Parliament has recently adopted a draft Law for amending and supplementing Law no. 227/2015 on the Fiscal Code. 

The change is clearly introducing into the Romanian tax system a framework setting out the principles applicable to employee profit participation, together with a favourable tax regime intended to encourage this form of compensation. Following its recent adoption, the Draft Law is subject to promulgation by the Romanian President. 

Download the briefing below prepared by our team in Bucharest and explore more about this topic.

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