Theodor Artenie is a Tax Advisor in the Bucharest office and the co-head of the firm-wide Tax service line. He is a well-known and highly ranked tax professional who draws on extensive experience and expertise gained over the last 20 years in key management positions at reputable consulting firms in Romania.

Theodor‘s main focus is VAT, having acquired deep knowledge of the subject in Romania and abroad throughout his career. He also provides assistance in most areas of taxation to clients in various industries including IT&C, real estate, industrial products, FMCG and automotive. Theodor is a member of various tax taskforces at different organisations where he works actively to improve the Romanian tax environment.

For more than 4 years we have had an excellent collaboration with Theodor Artenie from Kinstellar. I think he differentiates himself from the others by the knowledge he has of the Romanian Fiscal Code and the way he translates this knowledge into the business environment.

I had the pleasure of working on a significant project with Kinstellar's Tax department, specifically with Theodor Artenie, and I was delighted—great professionals, strong know-how, and strong recommendations. I also like their participation in public debates on new tax changes expected in the country. We can count on their suggestions.

Legal 500, 2026 / Chambers Europe, 2026

RECENT ENGAGEMENTS INCLUDE ADVISING

Tax

• A PHARMACEUTICAL COMPANY on all tax aspects of its operations in Romania, including corporate, individual and indirect taxes, as well as assisting with VAT recovery opportunities related to clawback payments following the CJEU ruling in Case C-717/19
• A DEFENCE VEHICLE MANUFACTURER on key tax matters, including corporate, indirect and withholding taxes, as well as transfer pricing reviews and documentation for fiscal years 2018–2024, supporting its operations and strategic development in Romania
• A LEADING WELLNESS AND LEISURE COMPANY on a complex tax appeal involving HORECA-specific and corporate income tax matters across its food and non-food business seg ments
• A REAL ESTATE INVESTMENT AND DEVELOPMENT COMPANY on its expansion in Romania, providing ongoing legal and tax support across corporate structuring, tax compliance and planning, real estate due diligence and employment matters
• A MOBILITY AND ACCESSIBILITY SOLUTIONS COMPANY on various tax matters, including representation in a tax audit by the Romanian authorities covering VAT and corporate income tax
• A GLOBAL AUTOMOTIVE COMPONENTS MANUFACTURER on a transfer pricing audit by the Romanian tax authorities, providing audit representation, dispute resolution and transfer pricing documentation review for 2021–2023
• A MAJOR ASIAN ENERGY COMPANY on Romanian tax and structuring matters related to its collaboration with the national nuclear energy operator, covering permanent establishment registration, tax negotiations, audit defence and VAT recovery
• A GLOBAL INDUSTRIAL AND DEFENCE GROUP on ongoing tax advisory services in Romania, covering corporate tax, VAT, withholding tax and employment taxation, as well as cross-border compliance and structuring matters

EDUCATION

2006: Academy of Economic Studies, Bucharest, Romania, Bachelor of Economics

PROFESSIONAL AFFILIATION

Chamber of Tax Advisors 

LANGUAGES

Romanian, English