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 Ordin privind modificarea și completarea anexelor nr. 1 și nr. 2 la Ordinul MS/CNAS nr. 564/499/2021 [protocoale terapeutice]

Stadiu: publicat in consultare publica, 26 noiembrie 2025
Initiatori:  MS

02

Propunere legislativă pentru modificarea și completarea Legii nr.217/2003 pentru prevenirea și combaterea violenței domestice (Romania fara violenta domestica), L252/2025, Pl-x 432/2025

Stadiu: adoptat in plenul Camerei Deputatilor, 26 noiembrie 2025
Initiatori:  Alina Gorghiu, PNL

03

Council Directive (EU) 2023/2226 amending Directive 2011/16/EU on administrative cooperation in the field of taxation COM(2022) 707 Final [DAC 8]

Stadiu:  Corrigendum to Council Directive (EU) 2023/2226, published in OJ L, 26 November 2025
Initiatori:  European Commission

04

Regulation (EU) 2025/2365 on preventing plastic pellet losses to reduce microplastic pollution - COM(2023) 645 final

Stadiu:  Published in OJ L series, 26 November 2025
Initiatori:  European Commission

05

Propunere legislativă pentru modificarea și completarea Legii nr.227/2015 privind Codul fiscal precum și pentru completarea Legii nr.95/2006 privind reforma în domeniul sănătății, B390/2025, L371/2025

Stadiu: adoptat tacit de Senat ca urmare a depasirii termenului de dezbatere, 24 noiembrie 2025
Initiatori:  Sorin-Mihai GRINDEANU, deputat PSD; Adrian SOLOMON, deputat PSD; Marius-Constantin BUDĂI deputat PSD, Ştefan-Ovidiu POPA, deputat PSD; Daniel-Cătălin ZAMFIR, senator PSD, Adrian CACIU, deputat PSD

06

Propunere legislativă pentru modificarea și completarea Legii nr.227/2015 privind Codul fiscal precum și pentru completarea Legii nr.95/2006 privind reforma în domeniul sănătății, B389/2025, L370/2025

Stadiu: adoptata tacit de Senat ca urmare a depasirii termenului de dezbatere, 24 noiembrie 2025
Initiatori:  Sorin-Mihai GRINDEANU, deputat PSD; Adrian SOLOMON, deputat PSD; Marius-Constantin BUDĂI deputat PSD, Ştefan-Ovidiu POPA, deputat PSD; Daniel-Cătălin ZAMFIR, senator PSD, Adrian CACIU, deputat PSD

07

Propunere legislativă pentru modificarea și completarea Legii nr.227/2015 privind Codul fiscal, B417/2025, L434/2025

Stadiu: Raport negativ, Comisia pentru Buget, 26 noiembrie 2025
Initiatori:  Ionescu Tudor - deputat SOS;

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