ROMANIA Law and Practice Contributed by: Cosmina Maria Simion, Alina Tace and Petruș Partene, WH Simion & Partners
National Cultural Fund Tax In addition to the above, the law adopted by the Romanian parliament in November 2022, amending the legislation in the field of cultural activities, intro- duced a new payment obligation in the form of a con- tribution to the National Cultural Fund. This contribu- tion amounts to 0.5% of the “revenues” obtained by “economic operators in the field of gambling”. Thus, the obligation applies to B2C organisers and the 0.5% applies to the value of the GGR.
at each withdrawal from the online platform, opera- tors must apply the taxation thresholds listed above. It is also worth noting that for certain categories of land-based gambling (ie, casinos, slot-machine halls, scratch cards organised by the National Lottery and poker clubs) players still benefit from a tax exemp- tion that is applicable for revenues that do not exceed RON66,750 (which is approximately EUR13,350).
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