The document summarizes changes to tax exemption regulations for IT employees in Romania. Specifically: - The regulations were modified in 2015 by Order 835/2015, which specifies that employees must occupy one of eight defined positions, such as database administrator or programmer, to qualify for income tax exemption. - Previously, exemptions also considered the employee's field of study, but the new regulation only requires a higher education diploma in a relevant field. - Other conditions for exemption remain the same, including the employer earning at least $10,000 annually per exempt employee from computer program development. - Supporting documents required from employers to claim the exemption for employees are also defined. Proposed future amendments may consider