Taxation of international executives
Are there special residency considerations for short-term assignments?
Short-term assignees will only be liable to Romanian tax on Romanian-sourced income, if they do not meet the Romanian tax residence test or if they can provide a tax residence certificate issued by a country/territory with which Romania has concluded a tax treaty.
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
Romanian-sourced income only, if the Romanian tax residence conditions are not met or if a tax residence certificate can be provided.
Are there any additional considerations that should be considered before initiating a short-term assignment in Romania?
In order to avail beneficial provisions of the respective tax treaty (if applicable), the individuals on short-term assignments should be in possession of tax residence certificates issued by the tax authorities in their home countries/territories.
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