Taxation of international executives
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/jurisdiction with which Romania has concluded a tax treaty.
Are there special payroll considerations for 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.
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.
A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.
All information contained in this publication is summarized by KPMG in Romania, the Romanian member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the New Romanian Tax Code, Law no. 227/2015 in force beginning 1 January 2016.
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