Clarifications from ANAF regarding money transfers between individuals.

Clarifications from ANAF regarding money transfers between individuals – explains Alexandra Manta, Quality Manager.

Dear partners,

In the context of increasing tax audits regarding the origin of income, ANAF issued new clarifications in March 2025 regarding the fiscal treatment applicable to amounts transferred between individuals, inclusive of family members.

🔎 What you need to know?
ANAF issued new clarifications in March 2025 regarding the fiscal treatment applicable to amounts transferred between individuals – including close relatives (parents-children, spouses, siblings, etc.).

📌 Attention!
Even if the money comes from family, it may be considered taxable income if not supported by clear justificatory documents.

⚖️ What does ANAF say?

✅ Transfers between first-degree relatives are exempt from taxes only if made through notarized documents (e.g., donation contract);

⚠️ Informal transfers (bank account, cash, applications) can be treated as unjustified income;

💸 If not justified: risk of income tax (10%) and health insurance contributions, if exceeding the legal threshold (6 minimum gross salaries/year).

✔️ Our recommendations:

- Draft legal documents (donation/loan contracts, authenticated statements);
- Avoid frequent transfers without clear justification;
- Keep supporting documents for any potential ANAF requests.

👥 How do we support you?
 Our team offers:
- Assistance in preparing legal documentation;
- Personalized tax consulting;
- Support in dealings with ANAF.

✔️ We are here to transform legislative changes into concrete, safe, and compliant actions.