From January 1^st, 2016, the incomes derived from civile agreements are not anymore considered in the category of incomes from independent activities, but in the category of incomes from other sources.

Starting with this year, are considered in the category of incomes from independent activities only the incomes derived by:

• Authorized individuals, individual enterprises, family enterprises, registered as such with the Trade Register
• Liberal professions
• Persons capitalizing the authorship rights.

In the category of incomes from other sources are included the incomes derived by the tax-payers that are not fiscally registered pursuant to the applicable law and who render activities such as production, commerce, services, liberal professions, from intelectual property rights without a continous nature and for whom are not applicable the stipulations regarding the incomes from independent activities.