Munca din străinătate poate genera obligații fiscale pentru companii

Temporary employees working from abroad can create tax obligations for their companies, even with informal approval from management. Claudia Sofianu from EY Romania emphasizes that remote work can impact income tax, social contributions, and potentially establish a permanent establishment. The rise of flexible work and international mobility necessitates careful analysis of tax implications, especially for frequent short trips or extended stays. The OECD's updated guidelines in 2025 clarify that working from another country does not automatically create a permanent establishment, but circumstances must be evaluated. Companies should proactively assess these situations to ensure compliance without sacrificing flexibility.