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Romania: Tax Hot Topics: Secondment of employees for transnational services
Several important amendments were brought with respect to the secondment of employees in context of the provision of transnational services.
Law no. 172/2020 for the amendment and completion of Law no. 16/2017 regarding the secondment of employees in context of the provision of transnational services.
Published 24 August 2020
Law no. 172/2020 for the amendment and completion of Law no. 16/2017 regarding the secondment of employees in context of the provision of transnational services was published in the Official Gazette no. 736 of 13 August 2020.
The normative act follows the transposition of the EU legislation (i.e. Directive 2018/957/EU amending Directive 96/71/ EC regarding the secondment of employees in context of service supplies) and hereby introduces additional working related terms and employment conditions which should be guaranteed by companies that post employees transnationally, and clarifies the cooperation between national authorities responsible for secondment.
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