Introduction
⚠️  The tax information below is an extremely brief summary for standard situations of the referred relationship, and each situation may of course be different from the norm and have its own specificities. ⚠️
A more comprehensive set of information for this country and work relationship is available on Easop.
If you’re looking for more detailed information in this country (or if you are just curious about our global compliance offering and pricing), get in touch with us and we’ll tell you more about it! 💡
Regular employee
Employee via EoR
âś… Yes, you can grant non-qualified stock-options (NSO) to EoR employees in Romania.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 The spread (i.e. the difference between the fair market value (FMV) of the shares at the time of exercise and the exercise price paid by the grantee) is taxed as salary income.
- At sale 👉 Any gain the grantee would make would be taxed as capital gain.
Contractor
âś… Yes, you can grant non-qualified stock-options (NSO) to contractors in Romania.
In a nutshell, what does taxation look like?
- At grant 👉 No taxation at grant.
- At exercise 👉 It’s not entirely clear, as stock options have been created for employees and are not often granted to contractors. There are arguments to say that no taxation is due at that time.
- At sale 👉 It’s not entirely clear either, but any gain the grantee would most likely be taxed as capital gain.
