Tax Optimization Is an Art
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Tax and Self-employment

An important factor to determine if a person is employed or self-employed is whether the person performing the activity is a “person in the business on its own account”. The individuals who are freelancers performing registered crafting activity, all sole traders, owners or partners in commercial companies, individuals, member of unincorporated associations and registered agricultural or tobacco producers are self-employed.

Monthly tax on self-employed persons for income from labor relationship is defined as taxable income charged for the month and shall be reduced by the advance payments made through the company contributions which the self-employed is obliged to make at their own expense. The amount of tax due is calculated by multiplying the difference by the tax rate of 10%.

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