Regimul fiscal al indemnizațiilor de detașare/specifice detașării transnaționale – cronica a două amnistii fiscale anunțate (partea a II-a)
The tax regime of posting allowances/the allowances specific to transnational posting – The chronicle of two tax amnesties foretold (part II)

Summary/Abstract: The reclassification of posting allowances/the allowances specific to transnational posting as income assimilated to salaries is still actual nowadays, being the only case that required two successive tax amnesty laws. On the one hand, the Romanian tax authority seemed not to have understood that the regime of these amounts is not harmonized at the EU level, so that an amount, which in one member state is seen as allowance, can be appraised as salary in another member state. On the other hand, most companies posting employees to other member states, in an incomplete legislative frame, faced difficulties in complying with legal provisions that require specific formalities to benefit from the legal and fiscal regime related to these allowances. This article analyzes in two parts the difficulties raised by the application and interpretation of legal and tax provisions related to transnational services. In the first part, the context of Law no. 209/2015 is analyzed and the second part is dedicated to Law no. 72/2022 by which tax liabilities were canceled for the same factual situation that led to the adoption of Law no. 209/2015.

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