The Tax Code Implementing Rules define what persons can be dependents. According to Article 91, the husband / wife of the taxpayer, his children and other family members up to the second degree inclusive are considered dependents.

Also, the next item in the Tax Code Implementing Rules, art. 92, states that the category “other dependent family member” are summarized by the taxpayer relatives and his / her spouse to the second degree inclusive.

In this context, the mother-in-law (e.g. mother wife) as a first degree relative with his wife, can be taken as dependent by husband (taxpayer).

Thus, if the mother-in-law is taken as dependent, the taxpayer may receive a personal deduction under certain conditions. According to paragraph (2) of Article 56 of the Fiscal Code Norms, personal deduction is given to individuals who have a gross monthly income of up to 1000 lei, including the following:

• The taxpayers who have no dependents – 250 lei;
• The taxpayers who have one dependent – 350 lei;
• The taxpayers who have two dependents – 450 lei;
• The taxpayers with three dependents – 550 lei;
• The taxpayers who have four or more dependents – 650 lei.

The taxpayers with gross monthly income salary between 1000,01 lei and 3000 lei including, have descending from above personal deductions and are determined by the Minister of Finance.

If a person is kept as dependent by more taxpayers, the amount representing the personal deduction is assigned for a single taxpayer, according to the agreement between the parties.

The mother-in-law can be co-insured?

The co-insured categories are strictly limited by the health law, no. 95/2006, updated. Thus, according to art. 213, Title VIII, Chapter II, Section 1 of the Act above, the following categories of insurance benefits without paying the contribution:

a) all children up to the age of 18, young people from 18 years up to age 26 if they are students, including high school graduates, until the start of the academic year, but not more than 3 months, apprentices and students and if they have no income from work; b) young people aged up to 26, including those who leave the child welfare system and have no income from work or not welfare recipients under the Law no. 416/2001 on the minimum wage, as amended and supplemented; the husband, wife and parents without their own income, dependents of an insured person;

According to these provisions, the mother-in-law can NOT have the quality of a co-insured.

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