New law on telework makes changes of employment contracts necessary
On 02.04.2018 the law on telework (hereinafter referred to as „the Law“) was published. It applies to a great number of employees working outside their work place at the employer. The employment contracts of these employees must be modified.
Income Tax: New deadlines for declarations and payments
On 23.03.2018, a simplification of the declaration and payment obligations of several natural persons took place. The Emergency Ordinance (hereinafter referred to as “EO18”) reduces, inter alia, the number of tax returns and changes the payment deadlines for these persons.
Further correction measures for social contributions
The intensely debated `tax revolution' of November 2017, which, among other things, transferred liability to pay social contributions to the employee, had disadvantages for employment relationships that have not so far been taken into account.
New fire security rule: owners of unauthorised buildings must warn the public
All the transition periods for operators and owners of buildings and facilities missing a fire security authorisation expired at the end of last year (2017), so that severe penalties are now applicable without exception.
Important aspects of land acquisition in Romania
Romania is currently facing a rising tendency regarding foreign investments, especially in the retail, logistics and production sector.
The prevention law – no more fines for many misdemeanours
On 17 January 2017, the so-called Prevention Law came into force. It aims to correct unlawful behavior by individuals and companies, without imposing fines.
Real relief for employers of IT programmers?
The almost total transfer of social security contributions to employees has been a hot topic of debate since the end of last year.
Update on sick leave and sickness benefit
Changes to social security contributions have been extensively reported in recent months. On 12 January 2018 the government published new application provisions to the Emergency Ordinance 158/2005 concerning the granting of sickness benefit (valid from January 2018).
Pathological arbitration clauses in recent Romanian court jurisprudence
Pathological arbitration clauses in recent Romanian court jurisprudence In a previous article we have reviewed a decision1 of a Romanian Court of second instance – namely the Timiș County Tribunal - by which the application of an arbitration clause to interim measures was denied by court, for reason of a previous tacit waiver by the respondent and separately, based on the pathology (hence, inoperability) of the same arbitration clause.
Taxes 2018: Practical guidance
A recurrent habit of the Romanian legislators is to put numerous changes in the tax field into place at the end of the year; for instance, the intensely debated changes regarding social contributions and Split VAT have now been enforced.