On 26 April 2023, Romania's National Agency for Fiscal Administration (ANAF) published English-language Guidelines for Fiscal (Tax) Residence of Individuals. The guidelines are addressed to resident/non-resident individuals, who leave/arrive in Romania and for whom it is necessary to establish/change their fiscal residence for income tax purposes. The main topics covered by the guidelines include:
- Criteria for determining the residence of an individual according to tax treaties;
- Arrival of …