Changelog

City guide Borgo Maggiore

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads High-net-worth residency permits and low effective rates for remote entrepreneurs via… ⁠No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
• Best Coworking Space Innovation Square San Marino (located in the nearby State Congress Center, approx… ⁠Master Coworking in Rimini, roughly 20 km away, is the verified regional alternative: Via…
• Controlled Foreign Company (CFC) Rules Minimal compared to EU, but transparency is increasing ⁠No CFC rules are recorded in the country tax profile; other anti-avoidance and reporting…
• Corporate Tax 17% (Special 8.5% for new startups for the first 5 years) ⁠Standard proportional IGR is 18% for 2026–2030. Qualifying new businesses can receive a…

fix pass after the batch's independent check: Tap Water and Power aligned with the country prep and the other San Marino city guides, dropping the unsupported water-supplier and quality wording and the plug emoji; Dividend Withholding Tax, Tax System, VAT and Controlled Foreign Company (CFC) Rules given the shared country wording and tax-office citation; Attractive Tax System for Digital Nomads aligned with the shared wording; SIM Card address and hours now cited to the operator's contact page; Best Coworking Space dropped a citation for a recommendation it no longer contains; provenance moved to the current model and verification date.

City guide Timișoara

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads Digital Nomad Visa available; 10% flat income tax is among the lowest in EU ⁠Romania offers a digital-nomad visa, but no blanket tax holiday. Ordinary personal income…
• Best Coworking Space Cowork Timișoara (Strada Virgil Madgearu) - €140/month or €15 day pass ⁠Cowork Timișoara, The Office near Iulius Town: daily pass 20 euro (about 107 lei), fixed…
• Best Food Delivery App Tazz (local leader) and Glovo ⁠Wolt and Glovo deliver in Timișoara. Tazz transitioned to Wolt in May 2025; enter your…
• Corporate Tax 16% profit tax or 1-3% micro-company tax (subject to specific thresholds) ⁠16% corporate income tax on profit. Qualifying micro-companies can pay 1% of revenue…
• Currency & Banking Romanian Leu (RON). 1 EUR ≈ 4.97 RON, 1 USD ≈ 4.65 RON ⁠Romanian leu (RON). Reference exchange rate dated 19 October 2026: 1 EUR = 5.3264 RON; 1…
• Cycling/Walking Paths The Bega Canal bike path (runs all the way into Hungary) ⁠The Bega Canal cycle path heads towards Zrenjanin in Serbia, not Hungary; the cross-border…
• Dividend Withholding Tax 8% ⁠16% withholding on dividends paid to individuals from 2026.
• Historical Sites Memorial Museum of the 1989 Revolution (Strada Oituz) ⁠1989 Revolution Memorial (Strada Oituz 2B).
• Museums & Art Venues National Museum of Art (Baroque Palace, Piața Unirii) ⁠Timișoara Art Museum in the Baroque Palace (Piața Unirii 1).
• Population Approximately 310,000 residents ⁠250,849 city residents (2021 census, final results cited by the city council in 2025).
• Property Transaction Tax Taxes on sale are 3% if the value exceeds 450,000 RON ⁠For an individual selling property, transfer income tax is 3% of the transaction value…
• Public Transport Passes STPT physical card or 24h pass for 12 RON (€2.40) available via 24pay app ⁠STPT: one-day pass 18 lei, general 30-day pass 160 lei, and 60-minute ticket 5 lei…
• SIM Card Orange, Vodafone, Digi.Mobil (Digi offers 5€/month unlimited data prepaid) ⁠Orange PrePay physical SIM or eSIM: 3 euro credit includes 150 GB national data and 2,000…
• Tap Water Safe to drink, though many locals prefer filtered or bottled water for taste ⁠Tap water is generally potable, but most people drink bottled water.
• VAT 19% standard rate; 9% for food and 5% for books/cultural events ⁠21% standard VAT; an 11% reduced rate covers qualifying food, human medicines, books…

fix pass after the batch's independent check: tap water reworded to the country prep's potable-with-bottled-preference wording, the art museum renamed to Timișoara Art Museum with its Piața Unirii 1 address, the 1989 Revolution Memorial renamed with its Strada Oituz 2B address, and the researching model and verification date set for this task Source

City guide Sinaia

• Method Generated ⁠Researched
• Attractive Tax System for Digital Nomads Digital Nomad Visa available; 10% flat income tax is one of the lowest in EU ⁠Law 69/2023 keeps the foreign salary of a digital nomad, and the pension and health…
• Best Cafe for Work Ramayana Cafe (Strada Republicii 20) - relaxed atmosphere with good Wi-Fi ⁠Ramayana Cafe, Bulevardul Carol I 19, opposite the entrance to Dimitrie Ghica Park…
• Controlled Foreign Company (CFC) Rules Yes, EU-aligned ATAD rules apply ⁠Yes, Romania follows EU Anti-Tax Avoidance Directives
• Corporate Tax 16% (or 1% for micro-enterprises under certain conditions) ⁠16% standard corporate income tax on profit; qualifying micro-companies pay 1% of revenue…
• Currency & Banking Romanian Leu (RON). 1 EUR ≈ 4.97 RON, 1 USD ≈ 4.65 RON ⁠Romanian leu (RON). Country reference rates for 19 October 2026: 1 EUR = 5.3264 RON and 1…
• Dividend Withholding Tax 8% ⁠16% withholding on dividends from 1 January 2026; exemptions or treaty relief may apply.
• Highest Income Tax Bracket 10% (Flat tax on income) ⁠10% (Flat tax on most income types)
• Population 10,500 ⁠9,071 residents at the 2021 census.
• Power 230V, 50Hz, 🔌 Type C/F sockets ⁠230 V, 50 Hz, Type C and F (Europlug and Schuko).
• Property Tax Yes, annual tax approx. 0.08% - 0.2% of property value ⁠Annual residential building tax is normally 0.08% to 0.2% of the statutory taxable value…
• Property Transaction Tax Approx. 1% - 3% (Notary fees and land registry) ⁠Property-transfer income tax is 3% of the transaction value if held up to three years…
• Public Transport Passes Local TUI buses (approx. 3 RON per trip, pay by card on bus) ⁠Transport Urban Sinaia: 3 lei per journey, 9 lei for a three-journey day pass, and 75 lei…
• SIM Card Orange Ro, Vodafone, Digi.Mobil (Approx. 35 RON/€7 for 50GB+) ⁠Orange PrePay, as a physical SIM or an eSIM. A 3 euro credit pack is 150 GB of national 5G…
• Tap Water Drinkable and high quality (mountain spring source) ⁠Tap water in Romania is generally potable. Most people still drink bottled water.
• Tax System Resident worldwide income basis; non-residents taxed on Romanian source ⁠Residence-based (residents taxed on worldwide income)
• VAT 19% (Standard), 9% (Food/Medical), 5% (Books/Some housing) ⁠21% standard VAT; an 11% reduced rate applies to qualifying food, human medicines, books…

Fix pass aligned Power, SIM Card, Corporate Tax, Dividend Withholding Tax, Tax System, Highest Income Tax Bracket, Controlled Foreign Company (CFC) Rules and Attractive Tax System for Digital Nomads with researched Romanian comparison wording and country-prep sources; updated the verification date, added the legal reference and recorded the unresolved subscription period and precise nomad day-count wording. Ramayana and hospital addresses were reconfirmed without changing their entries (https://en.wikivoyage.org/wiki/Romania, https://www.orange.ro/prepay/cartela-sim/, https://taxsummaries.pwc.com/romania/corporate/taxes-on-corporate-income, https://taxsummaries.pwc.com/romania/individual/taxes-on-personal-income, https://taxsummaries.pwc.com/romania/individual/income-determination, https://taxsummaries.pwc.com/romania/corporate/group-taxation, https://legislatie.just.ro/Public/DetaliiDocument/266408, https://sinaiago.ro/transport-urban/tarife-program/).

City guide Sighisoara

• Tap Water Drinkable, but most locals and expats prefer bottled or filtered water due to high… ⁠Tap water in Romania is generally potable, but most people choose bottled water.
• VAT 19% Standard rate; 9% for food and pharmaceutical products. ⁠21% standard VAT; an 11% reduced rate applies to qualifying food, human medicines and…

fix pass also attached the hospital's ward list to the hospital entry for its emergency reception, and trimmed the Via Transilvanica trail wording to what the encyclopedia states. (https://spital-sighisoara.ro/sectii-si-compartimente/ https://en.wikipedia.org/wiki/Sighi%C8%99oara)