Much to the chagrin of wait staff, bellhops, valet attendants and other tip earners throughout Romania, Emergency Ordinance No. 8, which includes provisions for the taxation of tips (gratuities), was published in Romania's Official Gazette on 28 April 2015.
Beginning 10 days following the publication of the Ordinance, tips paid in addition to the basic price of goods and services that are kept by the employer will be subject to a flat tax of 16% of profit, or 3% of income in the case of sma…