Romania: Changes to some fiscal residence rules for individuals

Changes to some fiscal residence rules for individuals

Order of the Ministry of Public Finance no. 1099 / 2016 of 12 July 2016, on individual Romanian tax residence, was published in the Official Journal of Romania no. 577 of 29 July 2016. The Order‘s provisions are applicable starting from 29 July 2016 and it replaces Order no. 74/2012 on individual Romanian tax residence.

Ramona Jurubiță

Country Managing Partner

KPMG in Romania

Tax Newsflash

The Order updates the content and model of the Questionnaires for determining an individual’s tax residence upon arrival in / departure from Romania, as well as the content and model of the related Notifications on fulfilment of the residence conditions.

©2024 KPMG România S.R.L., o societate cu răspundere limitată de drept român, membră a organizației globale KPMG, compusă din societăți membre independente afiliate KPMG International Limited, societate privată engleză cu raspundere limitată la garanții.  Toate drepturile rezervate.

Pentru mai multe detalii despre structura globală a KPMG, accesați

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today