Moldova - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No. the same rules applicable for long term assignment apply.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No. the same rules applicable for long term assignment apply.

Taxable income

What income will be taxed during short-term assignments?

As a general rule, all income that is obtained from a Moldovan source (including salary income obtained from abroad for work physically performed in Moldova), as well as personal income of Moldovan residents will be taxed. However, a case-by-case analysis may be required, taking into consideration the exact period of assignment, total number of days spent in Moldova and existing treaty provisions.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in your country?

No.

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