The Official Gazette published the Fiscal Commission’s Decision no. 2/2015  which establishes the categories of persons who are not required to pay the health insurance contribution (CASS) for the revenue from rental property.
According to the decision, the following categories of individuals are not required to pay the health insurance contribution:
– natural persons, regardless of their nationality and stable domicile or residence, who are beneficiaries of health insurance in another member state of the European Union, European Economic Area and the Swiss Confederation, or in states with which Romania has signed bilateral social security agreements with provision for illness and maternity insurance, under the domestic legislation of those states which take effect in Romania. Said natural persons are required to submit supporting documents issued by the competent institution from the state where the insurance was concluded to the competent tax authority in Romania;
– natural persons, regardless of citizenship, who have their domicile or residence in a state with which Romania has not concluded agreements on social security systems, which do not fall under the applicable European legislation in social security area and who are not beneficiaries of the extension of the temporary staying in Romania for a period of more than 90 days.
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