Tax payers in Romania will pay social contributions for independent activities (or copyright contracts) even if they also have a labor  contract with the same company, as well as for declared independent activities where there is an exclusivity clause, according to a Finance Ministry draft quoted by Mediafax newswire.

“If the tax payer signed a labor contract and a contract/legal report based on which an independent activity takes place, this will be reconsidered by the tax authorities as dependent activity” according to a draft to change the Tax Code.

Romania’s National Agency for Fiscal Administration (ANAF) representatives said that this will also be done in case the individual labor contract is signed with a company, and the contract under which the independent activity takes place is signed with another company in the group or with similar shareholders, if the activities are similar.

Irina Popescu, irina.popescu@romania-insider.com

(photo source: Sxc.hu)