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  • Fondatorul a obținut dividende din străinătate. Care este regimul de impozitare?
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iconFondatorul a obținut dividende din străinătate. Care este regimul de impozitare?

Persoana juridica rezidentă a RM este fondator la persoana juridică din România. În România s-a obţinut profit în perioada fiscală 2023 și s-au achitat impozite din venit și dividende. Fondatorul a primit la cont în RM dividendele din Romania. Cum se va impozita aceasta suma în RM? Este considerată drept venit din străinătate sau dividende din străinătate? Cum se aplică evitarea dublei impozitare?

Diana Rusu

Diana Rusu

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