The current state of play in Romania is not to tax, other than as a regular employment contract, fees received by administrators, directors, or board members – natural persons. Across the EU, though, the topic has been under the spotlight of the tax authorities, and several cases have reached the Court of Justice of the European Union (CJEU) in recent years.
- How are such fees treated?
- Key questions
- What could happen next?
Source: ITR
