Consulting

New Year brings clear procedures on tax residency sourcing rules for foreigners in Romania

Recently passed legislation provides clear sourcing rules based on which foreign individuals tax residence is established on arrival and departure in and from Romania. All foreign individuals arriving in Romania and staying for a period exceeding 183 days within 12 consecutive months, ending in a calendar year are required to fill in a "Questionnaire to determine the individual's tax residence upon arrival in Romania".

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GGI Geneva Group
International AG

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Switzerland

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