Exceptional measures, imposed by exceptional events

Exceptional measures, imposed by exceptional events

Opinion material by Dan Badin, Coordinating Partner for Fiscal and Legal Services, and Corina Simion, Tax Manager, Deloitte Romania


The states affected by the COVID-19 pandemic are fighting an unprecedented arsenal of measures to diminish the effects that are still difficult to quantify both at the population level and especially in the global economy. In order to help companies overcome the difficulties created by the new state of facts, most states have announced measures including in the fiscal area, most aimed at delaying the payment of taxes, especially those due to employees, but also exemptions from taxes or penalties in certain situations. In the foreground are the decisions that concern the employees, among which is the flexibility of the program and working conditions, with an emphasis on distance work, and facilities for payment of social contributions for employers.

For more information, please see the Romanian version of the article, here.