The Order shall replace the Order 409/4.020/737/703/2017 regarding the qualification as software development activity, as from 1 February 2018.
We have summarized below the main amendments and completions brought by the Order with respect to the salary tax exemption applicable for the software development activities.
The Order provides that, starting with 1 February 2018, the following categories of employees shall also benefit from the income tax on salary and salary assimilated income:
• employees that have finalized short-term university programs; and
• employees that have a baccalaureate degree and are currently enrolled in an accredited university.
The main requirement is that these employees must perform one of the activities listed in the Order’s Annex, which also features two new activities, compared to the eight ones mentioned presently:
• assistant programmer; and
• assistant analyst.
For employees that hold only a baccalaureate degree, and not a bachelor one, proof that they are enrolled at a university has to be provided.
The other requirements for the application of the income tax exemption remain unchanged as of 1 February 2018.