Q&A for Certificate of Residence (COR)

Q&A for Certificate of Residence (COR)

Email: prg4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak Romanian English, and Chinese.
skype: burlinna

DTA-CTR-01
Question from client:
With which countries does Romania have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

Albania Georgia Luxembourg Sri Lanka
Algeria Ghana Macedonia Sweden
Argentina Greece Malaysia Switzerland
Armenia Hungary Malta Syria
Australia Iceland Mauritius Taiwan
Austria India Moldova Tajikistan
Azerbaijan Indonesia Mongolia Thailand
Bangladesh Iran Montenegro Trinidad and Tobago
Belarus Ireland Morocco Tunisia
Belgium Israel Namibia Turkey
Bolivia Italy Netherlands Turkmenistan
Bosnia-Herzegovina Ivory Coast New Zealand Ukraine
Bulgaria Jamaica Norway United Arab Emirates
Canada Japan Pakistan United Kingdom
China Jersey Philippines United States
Costa Rica Kazakhstan Poland Uruguay
Croatia Kenya Portugal Uzbekistan
Cyprus Korea Romania Venezuela
Czech Republic Kosovo Russia Vietnam
Denmark Kuwait Serbia Zambia
Ecuador Kyrgyzstan Singapore Zimbabwe
Egypt Latvia Slovakia
Estonia Liberia Slovenia
Finland Liechtenstein South Africa
France Lithuania Spain

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of Romania tax residence?

Answer from Evershine RD:
A certificate of residence may be required for submission to a foreign tax authority if you, as a taxpayer, generate foreign income from a country with which there is an agreement to avoid double taxation (DTA).

The foreign state often requires a certificate of residence within the meaning of a double taxation agreement if you apply for exemption or reimbursement of withholding taxes levied there on interest, dividends, or license fees abroad.

DTA-CTR-03

Question from client:
What is the procedure for applying for a Romania tax residency certificate? What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

  1. Fill up the Forms for the Application for a certificate of residence. The form can be downloaded from the below link of the Federal Central Tax Office (BZSt).
    Freely formulated certificates of residence are not accepted by the Romanian tax authorities.
    https://www.bzst.de/DE/Service/SteuerlichesInfocenter/Ausl_Formulare/auslaendische_formulare_node.html#js-toc-entry2
  1. If the foreign authorities require an authentication (apostille) of the certificate of residence issued by the tax office, the Central Residents Office in Hamburg is responsible for the certificates issued by the Hamburg authorities. https://www.hamburg.de/behoerdenfinder/hamburg/11283103/
  2. The application can be sent by post to the local tax office.
  3. The officials confirm with their signature and official seal that you are a taxpayer based in the Federal Republic of Romania and send the certificate back to the taxpayer.

 

Contact Us

Bucharest Evershine BPO Service Limited Corp.
Email: prg4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak Romanian, English and Chinese.
skype: burlinna

or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System, please send an email to HQ4buh@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
LinkedIn address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen, USA Graduate School and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai,
New York, San Francisco, Houston, Phoenix,
Tokyo, Seoul, Hanoi, Ho Chi Minh, Bangkok,
Singapore, Kuala Lumpur, Manila, Dubai,
New Delhi, Mumbai, Dhaka, Jakarta,
Frankfurt, Paris, London, Amsterdam,
Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2022/03)

Please send an email to HQ4buh@evershinecpa.com

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