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Romania - Special considerations for short-term assignments

Romania - Special considerations for short-term..

Taxation of international executives

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

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 with which Romania has concluded a tax treaty.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

Romanian-sourced income only.

Additional considerations

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.

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KPMG International Cooperative (“KPMG International”) este o entitate elveţiană. Firmele membre ale reţelei de firme independente KPMG sunt afiliate la KPMG International. KPMG International nu oferă servicii pentru clienţi. Nicio firma din reţeaua KPMG nu are autoritatea de a obliga KPMG International sau oricare altă firmă din reţeaua KPMG faţă de terţi, şi nici KPMG International nu are autoritatea de a obliga o altă firmă membră din reţeaua KPMG.

 

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