Romania: Changes to some fiscal residence rules for individuals

Changes to some fiscal residence rules for individuals

Order of the Ministry of Public Finance no. 1099 / 2016 of 12 July 2016, on individual Romanian tax residence (hereinafter “the Order”), was published in the Official Journal of Romania no. 577 of 29 July 2016. The Order‘s provisions are applicable starting from 29 July 2016 and it replaces Order no. 74/2012 on individual Romanian tax residence.


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