[RO] Acest articol trateaza un subiect „fierbinte” generat de epidemia coronavirusului covid-19 – telemunca – şi consecintele sale fiscale. Din moment ce retragerea sociala şi uneori carantina au izolat oamenii, munca s-a desfaşurat diferit în acest an. Dincolo de ajustarile care au trebuit efectuate în maniera în care administraţiile fiscale şi angajatorii privesc cheltuielile deductibile şi compensaţiile pentru cheltuielile efectuate, de exemplu, întrebari dificile îşi aşteapta de asemenea raspunsul în alte domenii. Autorul abordeaza chestiuni precum schimbarea involuntara a rezidenţei fiscale şi consecinţele sale fiscale şi analizeaza obligaţiile asociate ale parţilor implicate.

[EN] This article deals with a “hot” topic generated by the covid-19 pandemic – teleworking – and its tax consequences. As social withdrawal and sometimes confinement locked people down, work has been done differently this year. Apart from some adjustments that have to be done to the way tax administrations and employers look into deductible expanses and compensation of expanses, for example, there are difficult questions to answer in other areas as well. The author approaches matters such as the involuntary change of tax residence and its tax consequences and looks into the associated obligations of parties involved.

SI