Individuals who spent more than 183 days in Romania within any 12 month period ending in the fiscal year concerned are required to fill in and submit to the Romanian tax authorities a special Questionnaire - Tax residency questionnaire upon arrival in Romania, along with relevant documentation within 30 days after the elapse of the 183-day period.
Based on the file submitted by the individual, the tax authorities will assess whether he/she qualifies for Romanian tax residency and will issue a written notification attesting the fiscal status of the individual.
In the same context, individuals who left Romania for more than 183 days within any 12 month period ending in the fiscal year concerned are also required to fill in and submit to the Romanian tax authorities a similar Questionnaire - Tax residency questionnaire upon departure from Romania, together with relevant documentation, no later than 30 days before departure from Romania.
If you have questions regarding the information included in this leaflet, please do not hesitate to contact us and our team will be glad to assist you.
Based on the file submitted by the individual, the tax authorities will assess whether he/she qualifies for Romanian tax residency and will issue a written notification attesting the fiscal status of the individual.
- If the tax authorities conclude that the individual is Romanian tax resident, the person concerned will be taxed in Romania on his/her worldwide income (e.g. interest, dividends) starting from the date when the individual became Romanian tax resident, according to the notification.
- If the tax authorities conclude that the person concerned is not a Romanian tax resident, he/she will be liable to tax in Romania only on the income derived from Romania.
In the same context, individuals who left Romania for more than 183 days within any 12 month period ending in the fiscal year concerned are also required to fill in and submit to the Romanian tax authorities a similar Questionnaire - Tax residency questionnaire upon departure from Romania, together with relevant documentation, no later than 30 days before departure from Romania.
If you have questions regarding the information included in this leaflet, please do not hesitate to contact us and our team will be glad to assist you.
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.
