Romania published Law no. 69 of 29 March 2023 in the Official Gazette on 30 March 2023, which concerns the tax treatment of so-called digital nomads. The concept of digital nomads was introduced by Law no. 22 of 14 January 2022, which also established general rules for residence permits and visas. As per Law no. 22, a digital nomad is a foreign person employed by a company registered outside Romania who provides services using information and communication technology, or a foreign person th…