The Ministry of Finance of the Republic of Moldova reiterates that the 2027 tax policy does not seek to tax inheritances received by Moldovan citizens, including those living in the diaspora, TRIBUNA reports.

According to the ministry, the current Tax Code expressly stipulates in Article 20, point (i) that certain sources of income, including inheritances received by Moldovan citizens, are exempt from taxation. The draft amendments to the tax legislation for 2027 do not propose any changes to Article 20; therefore, the tax regime established by this provision remains unchanged.

“Clarifications are necessary in the context of the proposed amendments to Article 71 of the Tax Code. These amendments are to be examined and applied together with the existing provisions of Article 20, so as to ensure consistency and the proper application of tax legislation.

The proposed amendment to Article 71 concerns inheritances received by persons who are not citizens of the Republic of Moldova and who also do not have Moldovan tax-resident status, meaning persons who do not meet the tax-residency criteria established by law.

Therefore, Moldovan citizens living in the diaspora who receive an inheritance are not subject to a new inheritance tax under the 2027 tax policy. The fact that a Moldovan citizen has been outside the country for more than 183 days does not, by itself, cancel the provision of Article 20 establishing the non-taxable status of inheritances received by Moldovan citizens.

We emphasize that the draft 2027 tax policy does not introduce a tax on inheritances received by Moldovan citizens from the diaspora.

We will continue to provide public clarifications regarding the draft and, in the process of finalizing it, take into account the need for clear, coherent and predictable tax rules for citizens,” the Ministry of Finance stated.