A planned departure
Stages are dependencies, not an end-to-end completion promise. Appointment availability, additional evidence and third-party decisions can change the schedule.
01Choose the destination and identify retained tiesBefore deciding a move date
02Review transactions and corporate changesBefore asset sales or transfers
Determine whether valuations, exit charges or payroll changes are needed.
Documents & evidence
- Asset acquisition records
- Business contracts and valuations
- Assuming personal and company departures happen together
03File the departure questionnaireGenerally 30 days before qualifying departure
Submit the required facts and supporting evidence to ANAF; address later requests.
Documents & evidence
- Departure questionnaire
- Foreign residence evidence where available
- Treating submission as automatic approval
04Maintain post-departure complianceThrough the final return and any continuing liability
05Review continuing residence and business rightsAt each renewal or material change
A plane ticket does not determine the tax result
Record the actual change in home, family and economic life, then analyse the destination treaty. Romanian-resident individuals and relevant nonresidents leaving for periods exceeding 183 days in any consecutive 12-month period generally file the departure residence questionnaire 30 days before departure. The timing obligation and the ultimate residence determination are different: a form is evidence submitted to ANAF, not a unilateral declaration that settles the law.
Where a Romanian-domiciled resident changes residence to a treaty state, article 59 links worldwide liability to the residence-change date, with the treaty and foreign certificate central to the evidence. A retained Romanian home or continuing business role must be explained. Obtain the destination’s residence evidence and update the record when it becomes available rather than inventing a certificate date.
The non-treaty destination rule
Article 59(7) is a particularly important limitation for Romanian-resident individuals domiciled in Romania: a move to a state without a Romanian double-tax treaty can leave worldwide taxation in place for the departure calendar year and the next three calendar years. It should be analysed before choosing the destination or making a major distribution.
This is a continued worldwide-taxation rule, not a tax automatically imposed on all unrealised assets at departure. The structured personal exit-tax record remains unverified for a comprehensive deemed-disposal conclusion. Source-country taxation of Romanian rent, property transfers, business activity and dividends must still be considered after ordinary residence ends.
A founder’s move can also move a business
Decide whether the Romanian business remains genuinely managed and operated in Romania, transfers functions abroad, or winds down. Moving your personal home and moving corporate tax residence are separate transactions. A Romanian company may remain taxable here while its owner becomes taxable elsewhere, creating payroll, withholding or dual-residence issues.
Corporate article 40³ can tax qualifying transfers when Romania loses taxing rights. Prepare asset valuations, tax values, contracts and a plan for any continuing Romanian permanent establishment before the transfer. Five-year instalments for qualifying EU/EEA cases have conditions and interest; do not budget as if relocation simply erases accrued gains.
Keep a file that remains usable after you leave
Reconcile salary, distributions, investments, property income and contributions for the final year. Give banks and brokers accurate new residence/TIN details; keep a reliable address for official correspondence and continued access to tax accounts. A company with ongoing employees or invoices still needs local compliance even if the founder is abroad.
Review the family’s permit-renewal and long-term-residence continuity separately. Extended absence can affect immigration eligibility even where a tax treaty regards you as nonresident. Retain copies of residence permits, entry/exit evidence, school records and employment documentation if a later long-term-residence or citizenship application is part of the plan.
Sources & research notes5 references
Sources supporting this guide. Research draft awaiting editorial review.