Salary tax exemption for employees of companies active in the IT field.

In order to benefit from this exemption, the employer as well as the employees must meet and comply with certain aspects.

The last normative act that regulates this subject is Order No. 1168/2017 /3024/2018/ 492/2018/ 3337/2017 and which presents the following:

1. The company must carry out its activity on the territory of Romania and have as an object of activity the creation of computer programs (NACE code 5821, 5829, 6201, 6202, 6209).

2. The employee must be employed in one of the following positions: database administrator; analyst; system engineer in informatics; software system engineer; IT system manager; programmer; computer systems designer; computer system programmer; programmer help; analyst help.

3. The post must be part of a specialized IT department, highlighted in the employer’s organizational chart, such as: direction, department, office, service, office, department or similar.

4. The employee must hold a diploma awarded after completing a form of long-term or short-term higher education, or hold a diploma awarded after completing the first cycle of undergraduate university studies, issued by an accredited higher education institution, or hold a baccalaureate diploma and attend the courses of an accredited higher education institution and effectively perform one of the activities provided in the annex.

5. The company must have realized in the previous fiscal year and register separately in the analytical balances income from the activity of creating computer programs intended for sale.

6. The annual income must have a value of at least the equivalent in lei of 10,000 euros (calculated at the average monthly exchange rate communicated by the BNR, related to each month in which the income was recorded) for each employee who benefits from the tax exemption on income.

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The main management structure of the company in Romania is the general meeting of associates / shareholders. The constitutive act establishes the rules for convening and adopting decisions and whether the exercise of the vote can be delegated by special mandate by the associate / shareholder who cannot take part in the meeting. In the limited liability company, each shareholder entitles the holder to one vote in the respective meeting. The general meeting of associates has the following main obligations: ✓ to approve the annual financial statement and to establish the distribution of the net profit. ✓ to appoint the administrators and the censors, to revoke / dismiss them and to discharge them, as well as to decide to contract the financial audit, when it is not obligatory, according to the law; ✓ to decide the pursuit of the administrators and censors for the damages caused to the company, designating also the person in charge to exercise it; ✓ to modify the constitutive act.
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The limited liability company is the most common form of company in Romania, being the legal entity that best serves the interests of investors both from the point of view of the reliability of the activity, and from the perspective of its management. The limited liability company is abbreviated "SRL" in Romania and is the equivalent of the American limited liability company Limited Liability Company (abbreviated to LLC) or the German economic structure "Gesellschaft mit beschränkter Haftung" (abbreviated to GmbH), or the structure called "limited" , the structure used in most Latin American states.
The limited liability company is characterized by:
✓ the character intuitu personae, which means that this economic structure is based on the trust between the associates;
✓ the division of the share capital into fractions called shares, which cannot be negotiable securities;
✓ the liability of the associates is limited to their contribution to the share capital.
The limited liability company may also have a single partner, natural or legal person, of Romanian or foreign nationality, who will be the owner of all shares. Instead, the maximum number of associates is 50 people.
At present, the Romanian law no longer conditions the subscription and payment of a certain amount as share capital.
Through registration, the company acquires legal personality, becoming, under the law, a collective subject of law. The conclusion given by the judge is sent, ex officio, to the Official Gazette of Romania for publication at the expense of the company and to the Financial Administration in whose territorial area is the main headquarters of the company for fiscal registration, mentioning the registration number in the Trade Register .

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