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Health insurance contribution on rental income

Monitorul Oficial al României No 593 / 20.09.2013 has published Emergency Ordinance No 88 / 18.09.2013 approving several fiscal and budgetary measures for the fulfillment of certain commitments agreed upon with the international bodies, and amending and supplementing certain normative acts.

Starting from the 1st of January 2014, taxpayers who collect rental income are liable to pay health insurance contributions.

The Ordinance establishes the contribution formula for those taxpayers who collect rental income and lays down the reporting and payment requirements.

TAX ALERT by Mazars Consulting / MAZARS ROMANIA

* Note: You may find Romanian, German and French versions of the newsletter in Mazars’ archive

* TAX ALERT contains a selection of the latest major issues occurred in the Romanian legislative framework, is intended only to provide information and, hence, shall not be deemed to provide professional advice or consultancy.  Therefore, we assume no responsibility in this respect.

 

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