Stock option exercise: key tax checks before acquiring shares
A stock option exercise is one of the most important moments in an equity incentive plan. It is the point when an employee, director, or other eligible person uses the option right to acquire shares, usually at a price set in advance. In Romania, this step can be tax-neutral in some cases, but only if […]
Meal tickets in Romania: tax treatment for employers
Learn how meal tickets in Romania are taxed, reported through payroll and used by employers as a practical employee benefit.
Stock Option Plans in Romania: what employers should check before granting equity to employees
Stock option plans in Romania can be a powerful way to reward employees, retain key people, and connect individual performance with company growth. But they also need careful tax review before implementation, especially when the plan is created by a foreign parent company and offered to Romanian employees. A plan that looks simple from a […]
How employee benefits are taxed in Romania: a practical guide for employers
Employee benefits can make a compensation package more attractive, but they also create payroll and tax questions for employers. In Romania, the tax treatment depends on the type of benefit, how it is granted, whether it is mainly for business or personal use, and whether a specific exemption or favorable tax rule applies. Understanding how […]
Stock Option Plan – Romanian taxation rules for 2025
This article is specifically addressed to HR or tax professionals interested in the tax treatment applicable as per the Romanian tax law to a stock option plan, or to other similar remuneration plans based on company shares offered to employees. Thus, we describe below the tax rules applicable in Romania to such share plans, as […]
About payroll in Romania – basic rules applicable for 2025
Looking to understand how payroll works in Romania, and what the main employment and salary taxation rules are? If you want to establish a business presence in the EU (European Union), Romania is a good country to do it. Romania still uses its own currency — the Romanian Leu (RON) — and has not joined […]
Navigating company car tax rules in Romania – the ultimate guide
The question regarding the company car tax rules is very frequently raised among Romanian employers. Especially those who allow employees to use company cars not only for work-related tasks, but also for personal purposes. In such cases, the tax treatment applied to the use of the company car and related expenses is different from that […]
Using internship in Romania – basic rules that companies must observe
Many companies are using internship in Romania as a way of hiring temporary workforce, or are planning on using internship. This is a potential solution that’s part of their workforce restructuring plans in Romania, following the current economic conditions. Individuals lacking professional experience are also looking for entry or temporary jobs, where they can benefit […]
Salary tax exemption for software development sector in Romania – No longer applies as of 2025
Important update: As of January 1, 2025, the salary tax exemption for software developers in Romania has been eliminated from the tax law. This means that employers can no longer apply the specific tax exemptions for their IT employees, leading to potential changes in salaries and employment costs. Therefore, the eligibility conditions explained below are […]
Expat salary tax rules in Romania: an useful guide
Has your company assigned employees to Romania and you don’t know how to deal with the expat salary tax reporting? Is this a new situation for you? And you don’t even know how to assess if an assignee is subject to salary taxes in Romania? In this article we will guide you on how to […]
Romanian employee or freelancer – how is it better to work in 2023?
As of January 1st, 2023, will it be more convenient to work as a Romanian employee or freelancer, given the latest changes in the tax law? This is a question asked by a lot of people lately, so we decided to write an article that can shed light on this topic. This can be useful […]