From the point of view of income tax and mandatory social contributions, the fiscal legislation in Romania covers, without any doubt, the remuneration received by natural persons as administrators, representatives in the general meeting of shareholders and in the boards of directors, directors, members of the directorate or of the supervisory board, but also of managers based on the management contract, as revenues assimilated to salaries.
For more information, please see the Romanian version of the article, here.
