Relocating German Employees to Romania: Legal Requirements & Contracts (2025 Guide)
As German, Austrian or Swiss companies expand operations in Romania, relocating qualified employees becomes increasingly relevant. Romania offers a favorable framework, but employers must carefully manage legal, tax, and HR requirements.
This guide explains the essential aspects of relocating employees to Romania in 2025 — whether through direct hiring, secondment, or local employment contracts.
1. Choose the Right Legal Mechanism
There are several legal options to relocate foreign employees:
- Local employment contract (Romanian law)
Employee signs a standard contract under Romanian Labor Code - Secondment (Entsendung / détachement)
Employee stays under home-country contract, but works temporarily in Romania - Dual contracts (split)
Used in complex mobility structures; may trigger dual taxation and compliance
In most cases, secondments are preferred for assignments under 24 months
2. Employment Contract Requirements
Whether local or seconded, employment contracts must include:
- Work location (Romania)
- Duration of assignment (temporary or indefinite)
- Salary details in RON or EUR
- Work schedule and responsibilities
- Health & safety obligations
- Reference to applicable law (Romanian or home-country)
3. Immigration Rules for EU Citizens
German, Austrian and Swiss citizens do not need a visa or work permit to work in Romania.
However, if the assignment exceeds 3 months, they must:
- Register as EU resident at Romanian Immigration Office
- Obtain a registration certificate (Certificat de Înregistrare)
- Notify Romanian Tax Authority (ANAF) and register for tax ID
4. Social Security & Tax Residency
EU Regulation 883/2004 governs secondments and determines where social security is paid.
- With A1 certificate, contributions remain in Germany
- Without it, contributions must be paid in Romania
Tax residence may shift to Romania after 183 days → may require registration and worldwide income reporting
5. Employer Obligations in Romania
- Notify Romanian Labour Inspectorate of secondment
- Comply with Romanian salary minimums and labor standards
- Ensure health insurance and accident coverage
- Appoint a local liaison/contact for authorities
6. Common Mistakes to Avoid
- No proper secondment contract
- No A1 certificate = double contribution risk
- Failure to register residence for stays >3 months
- Using generic contract templates not aligned with Romanian law
- Ignoring local tax and audit rules
Our Legal Support
At Epure & Lohmann SCA, we assist DACH-region companies with:
- Secondment contracts under Romanian law
- Labor and tax compliance for expats
- Immigration and residency registration
- Coordination with home-country legal and HR teams
