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Portal actualizat la 24 Martie 2025
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Impozitare vanzare shareoption

valabil la 21 Mar 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: O persoana fizica, cu dubla cetatenie romano-israeliana, rezident fiscal in Romania, inregistreaza venituri din vanzarea de share options in cadrul unei firme din Israel. Transferul a avut loc in luna decembrie 2024.

Care sunt obligatiile declarative si de plata privind impozitul pe venit si CASS pe teritoriul Romaniei, cum este incadrat acest tip de venit si ce documente doveditoare privind taxele achitate pot fi emise de statul roman?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 6201

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 21 mar 2025.

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28Feb2025

Asociere in participatiune. Firma nerezidenta

de Vera Constantin valabil la 28 Feb 2025
Intrebare: O societate comerciala din Romania, platitoare de impozit pe profit si TVA, doreste sa incheie un contract de asociere in participatiune cu o firma rezidenta in Polonia. Firma din Polonia, in baza contractului, va face doar livrari de marfa la un pret preferential catre firma din Romania, care se va ocupa de distributia si incasarea acestor produse, utilizand logistica proprie din Romania. Cei ...
27Feb2025

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23Feb2025

Obligatii fiscale mostenitori

de Ionut Jinga valabil la 23 Feb 2025
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21Feb2025

Radiere firma platitoare de impozit pe profit

de Bajan Camelia valabil la 21 Feb 2025
Intrebare: Firma deschisa in 2024, cu codul CAEN 8623, unic asociat, a depasit plafonul cifrei de afaceri la 31 decembrie 2024 si a trecut de la impozitul pe microintreprindere de 3% la impozitul pe profit pentru anul 2025. Asociatul doreste sa inchida si sa radieze societatea platitoare de impozit pe profit in anul 2025 si sa deschida alta cu acelasi cod CAEN 8623.Dupa radierea firmei vechi, societatea ...
16Feb2025

Aspecte fiscale si juridice intreprinderi legate

de Anca Bilas valabil la 16 Feb 2025
Intrebare: SRL A, in care asociatul unic este o asociatie non-profit. Administratorul SRL A este o persoana fizica ce nu are legatura cu asociatia non-profit (nu este membru sau administrator al acesteia). Asociatia non-profit are 3 membri. Unul dintre membrii asociatiei non-profit (care este vicepresedinte al asociatiei, dar nu administrator) este asociat in SRL B. Se considera SRL A legata de SRL B?
05Feb2025

Prestari servicii IT catre firme din grup

de Vera Constantin valabil la 05 Feb 2025
Intrebare: O societate din Romania prestatoare de servicii IT, platitoare de impozit pe profit (16%), are ca actionar majoritar o societate din UE numita X. Societatea X, impreuna cu alte societati din UE, constituie un grup, iar toate sunt detinute de acelasi actionar majoritar. Fiind prestatoare de servicii IT, firma din Romania are 5 angajati si 7 prestatori de servicii IT (PFA si SRL) care lunar emit ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
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1955
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1958
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1960
1961
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2036
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2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
1
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5
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