Clauza de mobilitate - facilităţi fiscale reale, de aplicat cu atenţie
Mobility clause – real tax relief to be applied carefully

Summary/Abstract: The mobility clause, which has been legislated in the Labour Code since 2003, and to which a tax facility has been attached for the period 2022-2023, is less well known. We set out to analyse this "competitor" to the daily allowance, with significantly superior organisational and fiscal facilities, and which survived the legislative changes in the latter part of 2023 and early 2024. We conclude our analysis with the ANAF and ITM's conception of the subject, given that per diems have been "in the sights" of the ANAF for some time.

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