Tax residence before relocation: more than counting days

Tax residence is not determined solely by the number of days spent in a country. Relocation calls for a review of both countries’ rules, personal and economic ties, and any applicable double taxation treaty.

1. Start with the actual circumstances

Article 7 of the Romanian Fiscal Code includes domicile, the centre of vital interests and presence in Romania exceeding 183 days, calculated under the statutory rule, among the relevant criteria. The day threshold is one criterion; departure or a new address alone does not provide a complete answer.

Describe where you actually live, where a home remains available, where your family is based and how you work. Read the travel calendar alongside these facts, including when a move happens gradually.

2. Check the relationship between the countries

If both countries treat you as resident under their domestic rules, examine the applicable treaty. Tie-breaker criteria may consider, in order, a permanent home, the centre of vital interests, habitual abode and nationality. The treaty wording and individual circumstances are decisive.

The ANAF guide to tax residence explains the assessment and procedures for arriving in or leaving Romania. Questionnaires, supporting records and a tax residence certificate from the other country may serve different purposes. Check what is required and when, without assuming one formality automatically settles every obligation.

3. A checklist before moving

• Build a calendar of physical presence in each country.
• Document available homes and changes in personal and economic ties.
• Check domestic rules and the treaty applicable between the countries.
• Identify the forms, documents and deadlines relevant to your circumstances.
• List income streams and assess reporting and taxation obligations separately.
• Keep submitted documents and replies from the authorities.

Early preparation helps identify questions to clarify before departure. Residence and the treatment of each income stream are connected but separate assessments; a conclusion on the first does not automatically settle every other issue.

This article provides general information, not individual tax or legal advice. International situations require checking both countries’ legislation and the applicable treaty.