Approval of the 2022 quota for newly admitted foreign employees to the labour market

The Government Decision no. 132/27.01.2022 sets out a total number of 100,000 work permits that can be issued in 2022 to foreign citizens belonging to other states than the EU or the EEA or the Swiss Confederation, or to foreign citizens whose free access to the labor market is established through treaties and agreements concluded […]

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Digital nomad in Romania

Starting with 17.01.2022, Law no. 22 / 14.01.2022 for the amendment and completion of the Government Emergency Ordinance no. 194/2002 on the regime of foreigners in Romania, defines the digital nomad and the immigration process applicable in Romania. Thus, a digital nomad is a Non-European citizen who is employed based on an employment contract to […]

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Romanian gross average salary per economy in 2022

According to art. 15 from Law no. 318/2021 regarding the state social insurance budget for 2022, the gross average salary per economy has been increased to Ron 6,095 (from Ron 5,380/2021 established by Law no. 15/2021 regarding the state budget on 2021). Based on the immigration legal requirements in force, highly skilled workers (Non–EU citizens […]

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Legislative changes regarding the increase of minimum gross wage per economy and its impact on the international mobility

Starting with 01.01.2022, the minimum gross wage per economy guaranteed will be increased from Ron 2,300 to Ron 2,550, for employed personnel with 8 hours/day, 40 hours/week. At the same time, the differentiated minimum salary for higher education, which this year is 2,350 Ron, will no longer be applicable from 2022, its value not being […]

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Mirus Group relocates its headquarters to Globalworth Romania

Mirus Group becomes the tenant of Globalworth, the leading office investor in Central and Eastern Europe and the office market leader in Romania. The leased area amounts to 700 square meters and is brokered by Cushman & Wakefield Echinox in the Green Court C building, for a period of 5 years. The 60 employees of […]

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Posting of workers from undertakings established in an EU/EEA member state or the Swiss Confederation to Romania

EU Member States had to implement Directive 2018/957/EU into their domestic legislation, regarding new requirements in terms of international postings. In Romania, Law no. 172/2020 transposes this Directive into national legislation. Law no. 172/2020 was published in the Romanian Official Gazette on 13th of August 2020 and its provisions are applicable as of 16th of […]

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Importance of DAC 6 Directive in the field of taxation Webinar

Mirus continues the series of events together with UBB FSEGA through the “Importance of DAC 6 Directive in the field of taxation” webinar. Ionuț Zeche and Raluca Țuțu, Partners within Mirus, together with Ramona Mara, Coordinator of the Master of Taxation, presented to the 65 students and graduates participating in the seminar the main challenges […]

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NAFA fiscal risk analysis: Behaviors that generate the initiation of a fiscal control and the request of the transfer pricing file

Since the beginning of 2019, the National Commission for Strategy and Forecast (CNSP) and ANAF have initiated a collaboration to identify taxpayers with high tax risk, in order to streamline checks and reduce tax evasion. This collaboration directly resulted in the establishment of a risk analysis department within ANAF, at the level of which statisticians […]

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OECD News

OECD published the exchanges that will underpin the automatic reporting of MDR arrangement which avoids the standard CRS and structures of opaque offshore companies On 15 July 2014, the OECD published the Standard for Automatic Exchange of Financial Information in the Tax Field, known as the “Common Reporting Standard” or “CRS”, and which in fact […]

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NAFA publishes a plan of measures to streamline the collection of revenues

Year 2018 was a mediocre year for NAFA, given that it has achieved a real counter-performance in terms of additional amounts set in tax inspections. Thus, according to the annual performance reports available on the NAFA website, in 2018 additional payment amounts were set in tax inspections in the amount of only 5.9 billion Ron, […]

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Mirus Group to assist in the acquisition of Dentotal Protect by the private equity fund Abris Capital

The investment fund Abris Capital, one of the most active financial investors locally, bought Dentotal distributor of dental products in exchange for 15 million euros, according to ZF sources The seller is the family of local entrepreneurs Dogariu who fueled business in 1991 and also owns the Mercure four-star hotel in downtown Bucharest, near the […]

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European Court of Justice – Vega International

On 15 May 2019, the European Court of Justice published a ruling in the case of Vega International. This case is likely to, once again, create considerable uncertainty regarding the VAT treatment of fuel supplies carried out using fuel cards. The ECJ has reclassified the supplies and now regards this form of transaction as a […]

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Amendments to the Fiscal Procedure Code

– Foreclosure and Mediation procedure – On January 17, 2019,  Law no. 30/2019 regarding the approval of the Emergency  Government Ordinance no. 25/2018 on the modification of certain regulations, such as those concerning the approval of fiscal-budgetary measures, was published. Therefore, the Fiscal Procedure Code was directly endorsed and several amendments were brought. Thus, in […]

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Legislative changes regarding the increase of minimum gross wage per economy and its impact on the international mobility

Starting with 01.01.2019, the minimum gross wage per economy guaranteed will be increased from Ron 1900 to Ron 2080, for employed personnel with 8 hours/day, 40 hours/week. According to the legal provisions regarding the regime of foreigners in Romania, the following categories of Non-EU citizens must align their salaries at the level of the minimum […]

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Parties obligations under the Agency Agreement

Within the Romanian justice system, the first definition of an agent originates from the year 1946 as being “a person exclusively assigned by one or several merchants to trade or conclude commercial operation within a locality or a region, in exchange of a remuneration which bears the name of commission.” The Agency agreement is an […]

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OECD publishes multilateral instrument for implementing BEPS in double tax treaties

to transpose a series of tax treaty measures from the OECD/ G20 BEPS Package into existing bilateral and multilateral tax agreements and to set a new standard for mandatory binding arbitration in relation to resolving double tax disputes. Implementation of the October 2015 Final BEPS Package requires changes to the OECD and United Nations (UN) […]

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