The tax will be imposed to all companies, both Romanian and foreign, working in Romania through a permanent office, as well as for the companies headquartered in Romania founded according to European legislation.

The public institutions will be exempt from this payment, as well as the national institutes of research-development, the associations, the foundations and other juridical persons without patrimonial goals, according to the project of Emergency Ordinance for the tax implementation.

The tax will apply to constructions such as hydroelectric plants, electrical stations and transformation posts, connections stations, tracks and platforms, loading and unloading bays, horns and chillers, water basins, elevators, railways, alleys, roads, telecommunication lines, polls, racks), antennas etc. (source: dailybusiness.ro)