Impozitul pe veniturile nerezidenților
Tax on non-residents’ income

Summary/Abstract: The paper analyzes the taxation of non-residents’ income in Romania, addressing the legal regulations and applicable procedures for various types of income, such as interest, dividends, royalties, and services performed by non-residents. It presents the conditions for determining the beneficial owner, the criteria for applying tax exemptions based on double taxation avoidance treaties and European legislation, as well as the role of the certificate of tax residence and the affidavit (declaration on own responsibility). The paper clarifies specific situations regarding services performed in Romania versus those performed abroad, the withholding tax obligations for payments made to non-residents, and the applicability of tax exemptions for entities from third countries or EU Member States, providing practical guidance for Romanian companies and foreign affiliates.

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