• Service: Advisory
  • Type: Publication series
  • Date: 9/13/2013

Personal income tax exemption for salary income related to software creation 

The order replaces the existing provisions, in force since 2004, and clarifies certain issues related to the application of the personal income tax exemption provided under Art. 55 (4) l) of the Fiscal Code for salary income obtained as a result of software creation activities.
© 2013 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
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