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Romania 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 罗马尼亚的住所（罗马尼亚的家庭住址）
• 罗马尼亚永久住所（自有或租赁，随时可供个人和/或家庭入住）
• 在罗马尼亚的重大利益中心（与罗马尼亚更密切的个人和经济关系）
• 在截至相关日历年的任何连续12个月期间，在罗马尼亚停留超过183天
• 在国外担任罗马尼亚国家官员或雇员的罗马尼亚公民

罗马尼亚不提供投资移民或投资入籍项目，但收入丰厚的远程工作者可以通过使用专门的数字游民长期签证，然后将其转换为可续签的临时居留许可，相对容易地移居，前提是他们符合收入和保险要求。

停止罗马尼亚税务居民身份通常需要比仅仅离开并居住少于183天更多，因为在罗马尼亚保留住所、永久居所或重要利益中心可能会让你继续成为税务居民；离境需要通过税务居民身份问卷进行正式化，并且税务机关会分析这些联系。这使得离境比纯粹的天数计算系统更复杂，但一旦住所和重要利益明确转移，就没有基于公民身份的全球征税或正式的多年“尾随”期。

“According to the provisions of the Fiscal Code (Article 7(28) of the Law no.227/2015, as amended and completed), a resident individual is a person who: a. is domiciled in Romania, or b. has his/her centre of vital interests in Romania, or c. he/she is present in Romania for more than 183 days in any 12 consecutive months interval ending in the concerned calendar year, d. he/she is a Romanian citizen working abroad as an official or an employee of Romania in a foreign state.[4] The main elements considered for determining residence, according to the Fiscal Code, are: - home address in Romania; - permanent home of the individual in Romania, the home can be personal property or rented or which remains available any time for this person and / or his / her family; - the centre of vital interests is located in Romania; - the individual is present in Romania for a period or several periods which totally exceed 183 days, during any period of 12 consecutive months, which ends in the calendar year concerned.[3] The main elements which are taken into account for determining the residence of an individual who leaves Romania: - home address in Romania; - permanent home of the individual in Romania, house who can be personal property or rented or which remains available anytime for this person and / or his / her family; - centre of vital interests located in Romania; - the individual leaves Romania for a period of several periods of stay abroad which totally exceed 183 days, during any period of 12 consecutive months.[3]” — National Agency for Fiscal Administration (ANAF), Romania

估算 — 与链接来源核实。 参见方法论。