Victoria Belous
According to the minister, the current Tax Code explicitly states that inheritances received by Moldovan citizens are not subject to tax. The draft tax policy for 2027 does not provide for any changes to this provision.
These clarifications came amid proposed amendments to Article 71 of the Tax Code. They concern inheritances received by individuals who are not Moldovan citizens and who also do not have tax resident status in the country.
Thus, Moldovan citizens living in the diaspora will not be subject to the new inheritance tax. At the same time, staying outside the country for more than 183 days does not, in and of itself, nullify the existing provision exempting inheritances from taxation.
“The 2027 tax policy does not introduce an inheritance tax on inheritances received by Moldovan citizens living abroad,” Belous emphasized.
The minister added that the authorities will continue to explain the provisions of the draft and, as they refine it, will take into account the need for more precise wording of the tax regulations.
As a reminder, the previous reform draft drew criticism due to a lack of public information and dissatisfaction from citizens, labor unions, the business community, and even government agencies. It was claimed that this situation was one of the factors that ultimately led to the resignation of Prime Minister Alexandru Munteanu and his government.
