Romania: Pillar Two Optional Designation Notification (Form N408) Now Available

The National Agency for Fiscal Administration (ANAF) published yesterday, 11 August 2025, the official smart PDF form (N408) enabling the designation of a single Romanian Constituent Entity within a Pillar Two group to declare and pay the Qualified Domestic Minimum Top-up Tax (QDMTT) on behalf of all its Romanian Constituent Entities.