Romania - Employment

Article 15. Dependent personal services

Taxation residence state

1. Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

Taxation source state

2.   Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

a)   the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and

b)  the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

c)   the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

Employment at ship or aircraft

3.   Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship, aircraft or railway vehicle operated in international traffic, shall be taxable only in that State.