15 September 2016

Changes to Romanian tax residence provisions for individuals discussed

Romania has published further guidance on the recent change in the tax law that allows individuals to claim split year tax residence. Individuals who are either arriving into Romania, or leaving Romania for a period that is expected to exceed at least 183 days in any 12 month period should confirm their tax residence period with the Romanian tax authorities through a formal process.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-1552

Document ID: 2016-1552