Individual Taxation

As multinational companies continue to expand into new global markets, there is an increasing demand for highly mobile international workforce. Given the advent of new technologies in travel and communications, companies are faced with new international mobility challenges. These challenges require that multinational companies effectively manage their international workforce.

Many companies that work with subcontractors, that hire out personnel, independent traders / freelancers or companies that engage employees from foreign companies often run considerable risks in terms of taxes related to salary income. In this respect, our professionals can help you mitigate risks by offering preventative tax advice and solutions for an improved payroll tax system.

Should you seek specific expertise for international assignments, we would be pleased to assist you in diminishing the complex burden of planning remuneration packages for both incoming and outgoing candidates, minimizing the related tax costs. We benefit from the expertise of our international network of specialists, giving us the necessary expertise in order to assist you for a worldwide coordination of:

  • Expatriate planning and compliance;
  • Evaluation and design of international assignment policies;
  • Immigration services;
  • Social security and pensions services;
  • Tax advice on cost saving possibilities.

More specifically, we can assist the expatriates assigned to work / employed in Romania and the foreign / national companies which second / receive them in fulfilling all the obligations related to an assignment mission and dealing with the immigration formalities so that they should observe all the provisions of the Romanian legislation in force:

  • Initial registration issues:
    • Obtaining Romanian visa approvals, work permits, residence permits, tax registration certificates, residence cards;
    • Preparation of the file for the acknowledgement of foreign individuals’ graduate diplomas in Romania;
    • Notification of the relevant Labour and Tax Authorities, regarding the assignment of EU and non-EU individuals.
  • Ongoing tax compliance obligations:
    • Computation, payment and declaration of the income tax due by the individuals seconded in Romania.
  • Tax advice on Romanian regulations regarding different remuneration options.
  • Deregistration of employees.

Moreover, we can also assist the Romanian companies which assign Romanian individuals abroad to comply with the specific requests of the Romanian legislation regarding the policy of assignment missions abroad and specific emigration issues: 

  • Notification of the Labour Authorities, regarding the seconded employees;
  • Filling-in of A1 form in order to confirm the payment of social security contributions.