The Order establishes the conditions under which the tax exemption for wages may be applied for the staff employed for the software creation activity, according to article 55, paragraph (4), letter I) of the Tax Code.
The main amendments brought to this order are:
- The elimination (by means of art. 1, paragraph (1) letter c)) of the obligation to hold a specific higher education degree in order for the exemption to be applied; (i.e. at the present time it is enough for the person in question to hold a graduation diploma for long-term courses / a diploma granted upon completing the bachelor studies, issued by an accredited higher-education institution, and to actually perform the activities targeted by the exemption.)
- The Order provisions may also be applied in the case of citizens of states within the European Union, the European Economic Area and the Swiss Confederation, who hold diplomas equated by means of the Ministry of Education and Scientific Research expert structures, with a diploma granted upon completing long-term, higher education courses or a diploma granted upon completing the bachelor studies.
The provisions of this legal act are applicable starting with the date of 30 July 2015.
Published in the Official Journal, Part I no. 573 of 30 July 2015.
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