This article underlines in a brief presentation the taxation regime regulated by the New Fiscal Code, entered into force at January 1, 2016 in the field of intellectual property rights, especially regarding copyright and related rights. Also, the article analyses the mandatory social contri-butions paid to the state budget for the intellectual property rights revenues, namely the unemployment social contribution and health social contribution, and the percentage applicable to VAT.
It is also summarised the conditions for an activity to be considered independent and not to be characterised as an employment activity.
I refer also to the annual declarations that have to be submitted to fiscal authority.
In the end, the article summarize the regime of the intellectual property revenues obtained abroad.