INSIGHTS

BY GRAYLING

The Second Reform Package: Public Administration Overhaul & More

The Ministry of Development, Public Works, and Administration (MDLPA) has released the Second Reform Package — focused on public administration — for public debate. Initially announced on July 21 and slated for adoption by the end of the month, the process was delayed due to disagreements within the ruling coalition. The main points of contention were the proposed cuts to the “Anghel Saligny” local infrastructure program and the potential elimination of up to 20% of jobs in local government. Following the adoption of the First Reform Package (Law 141/2025) on July 4, the Government held multiple rounds of consultations with business leaders and local government representatives. Tensions emerged within the coalition, particularly from PSD, which called for adjustments to the perceived inequities in the First Package’s tax measures and advocated for a tax on multinational capital. PSD’s only concrete proposal — a general 0.5% turnover tax — was ultimately excluded from the draft of the Second Package. Weeks of negotiations, leaks, and conflicting public statements have resulted in a softened version of the reform, diverging from the initial announcements made…

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LEGAL BRIEFS

BY TUCA ZBARCEA & ASOCIATII

Important new fiscal and budgetary amendments - Law 141/2025

Law No. 141/2025 on certain budgetary measures, which was published in the Official Gazette No. 699 on 25 July 2025, introduces important fiscal amendments, as indicated herein below. Relevant Highlights: • New VAT rates; • Increase in excise duties rate; • Changes to the dividend tax; • Additional tax for credit institutions; • Changes to the social health insurance contribution ("CASS"); • Other legislative changes. To read the entire tax bulletin, please download the .pdf attached.

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Regulatory Radar

01

Proiect de lege pentru aprobarea OUG 109/2024 - registrul comerțului și pentru modificarea Legii nr. 265/2022 privind registrul comerțului, B451/2024, L489/2024, PL-x 565/2024 reexaminare)

Stadiu: depunere la Secretarul general pentru exercitarea dreptului de sesizare asupra constitutionalitatii legii, 23 decembrie 2025
Initiatori:  Ministerul Justitiei

02

Propunere legislativă pentru modificarea și completarea Legii nr.134/2010 privind Codul de procedură civilă, B416/2024, L518/2024, PL-x 594/2024

Stadiu: depunere la Secretarul general pentru exercitarea dreptului de sesizare asupra constitutionalitatii legii, 23 decembrie 2025
Initiatori:  Cazanciuc Robert-Marius; Fenechiu Cătălin-Daniel

03

Proiect OUG pentru modificarea şi completarea Legii nr.227/2015 privind Codul fiscal, reglementarea unor măsuri fiscal bugetare (OUG trenulet 2025)

Stadiu: adoptata in Sedinta de Guvern, 23 decembrie 2025
Initiatori:  MF

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05

OUG 85/2025 pentru modificarea și completarea OUG nr. 49/2015 privind gestionarea financiară a fondurilor europene nerambursabile aferente politicii agricole comune

Stadiu: publicat in Monitorul Oficial Partea I nr. 1194, 23 decembrie 2025
Initiatori:  MADR

06

Lege 244/2025 privind abilitarea Guvernului de a emite ordonanţe, L527/2025, Pl-x 524/2025

Stadiu: publicat in Monitorul Oficial Partea I nr. 1194, 23 decembrie 2025
Initiatori:  SGG

07

Proiect de Lege pentru aprobarea OG 14/2025 privind prorogarea unor termene prevăzute de Legea nr. 226/2023 privind aplicarea unor tarife rutiere pe rețeaua de drumuri naționale din România, B333/2025, L220/2025, Pl-x 306/2025

Stadiu: adoptat in plenul Camerei Deputatilor, 23 decembrie 2025
Initiatori:  Ministerul Transporturilor

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