Our company formation experts assist legal entities interested in expanding the scope of their operations in Romania through a branch.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | Local |
| Best Used For | Expanding the same business activities performed by the parent company to Romania |
| Minimum share capital for the company branch in Romania (YES/NO) | No |
| Time frame for the incorporation (approx.) | 3 or more business days |
| Documents to be filed by parent company | Registration form, proof of fiscal registration in Romania, the parent company's constitutive documents, documents emplowering the branch representatives and their IDs, proof of registered office in Romania, the parent company's financial situaion, other documents and local authorizations (for branches in regulated fields) |
| Management (Local/Foreign) | Foreign |
| Legal representative required (YES/NO) | Yes |
| Local bank account (YES/NO) | Yes |
| Independence from the parent company | No |
| Liability of the parent company | The parent company is fully liable for the debts and obligations incurred by the company branch in Romania |
| Corporate tax rate in Romania | 16% |
| Annual accounts filing requirements | Yes |
| Possibility of hiring local staff in Romania (YES/NO) | Yes |
| Travel requirements for incorporating branch/subsidiary (YES/NO) | No |
| Double tax treaty access (YES/NO) | No |
| Business activities the branch can engage in | The same as the parent company |
| Industries in which the branch is used | Banking and financial services, IT and software, pharma, etc. |
| Mandatory branch name requirements | The same as the parent company's |
| Branch name restrictions | As applicable in Romania |
| Branch Memorandum and Articles of Association | The branch does not have its own constitutive documents. |
| Other documents | Information about the parent company, the branch representative in Romania, details about the parent company's financial situation (as applicable), etc. |
| Mandatory document translations | In Romanian |
| Legal capacity | The branch does not have legal capacity |
| Procedural capacity | No |
| Judicial capacity | No |
| Minimum number of employees | Not applicable |
| Can the representative office be used instead of the branch? | No, the representative office cannot be used for trading |
| Mandatory foreign company size | No, however, public limited companies are the ones to expand through a branch. |
| When to contact us for branch creation | Once the Board of the foreign company has decided to open a branch in Romania |
| Other services offered by our team | Subsidiary and local limited liability company/micro-company incorporation, other services for investors in Romania. |
A branch is an extension of an already-registered company, whether it is incorporated in another jurisdiction or in Romania. The following characteristics apply:
There are no limitations in terms of company type, size, or ownership structure. Any foreign company can set up a branch in Romania in 2026 by observing the local requirements for its incorporation.
At the same time, Romanian-registered companies may also scale up their activities through a branch office, such as when they expand from Bucharest to another county.
The branch has a set of clear characteristics that make it suitable for use in certain business fields, such as the financial sector. Indeed, there are many bank branches present in Romania, counterparts of larger international banks.
Yes. When opening a branch in Romania, foreign companies will need to obtain the needed licenses from the authorities.
One example is the Romanian Financial Supervisory Authority, in charge of licensing and supervision for a number of industries, including but not limited to insurance companies.
To open a branch in Romania in 2026, irrespective of the location of your company’s headquarters, you will have to submit the following documentation to the Trade Register Office:
An application for tax registration in Romania is mandatory, and it includes the following information:
The application form for branch registration in Romania is signed via an electronic or a handwritten signature. The form, which is submitted along with the other mandatory set of documents, includes the following information:
Our team of experts who specialize in Romania company formation can help you prepare the documents for the branch and submit them to the authorities.
We also invite you to watch a short video about the branch:
For companies that have their headquarters based in Romania, the branch incorporation process is simplified. However, they are still required to present the following documents to the National Trade Register Office:
For a foreign company to be able to carry out its activities on the territory of Romania, it is necessary to open a branch or a representative office. In order to establish a branch, the following documents are required:
Another issue to keep in mind when opening a branch in Romania is the taxation regime applicable to this business form.
A branch is considered a permanent establishment for taxation purposes and it is subject to the full scope of the corporate income tax. It calculates and declares the profits tax according to the provisions set forth in the Fiscal Code by using the forms provided by the authorities.
The foreign company can apply for a tax certificate for the profit paid in Romania, so that it may deduct it/obtain fiscal credit in its country of origin.
Our Romanian company formation agents list the most important types of taxes below:
As far as the accounting principles are concerned, a branch has the obligation to prepare the annual financial statements and accounting reports. When the foreign company has more than one branch in Romania, these documents will reflect the activity of all its registered permanent establishments.
Contact our team specializing in Romanian company formation. We can help you with additional information about the Romanian branch, its registration, licensing, control, and taxation.
