Romanian tax residence is an important concept in the Romanian tax law, similar to other countries’ tax laws as well, used for determining the tax obligations of both individuals and businesses. Thus, the tax residency is not only a theoretical concept, but it also has direct applicability in practice.

Depending on the tax residence status (if one is deemed Romanian tax resident or non-resident), an individual can be subject to taxation in Romania under different manners. This means that, as Romanian tax resident, one may be subject to the obligation to declare certain types of income. While as a non-resident, the tax reporting obligation for some types of income may not apply.

Also, in the case of a foreign individual, if he/she is tax resident of a country that has signed a double tax treaty with Romania, then the provisions of that specific tax treaty will have to be observed. Now let’s dive in, to see how these rules work in practice.

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