Category

Tax
Global minimum tax rate regime The Member States of the EU have completed the transposition of the provisions of the Council Directive (EU) 2022/2523 on ensuring a global minimum level...
Read More
The latest amendments to the Personal Income Tax Act and the Social Security Contributions Act, which will come into effect on 1 January 2024, extend payroll tax and social contributions...
Read More
The Government of Serbia adopted the Decree on the Criteria for Granting Incentives to Employers Hiring Foreign Experts Relocating to Serbia[1] (“Decree”), effective as of 18 June 2022. The Decree...
Read More
The Montenegrin Parliament adopted at the end of 2021 a set of legislative changes concerning taxation, in the Labour Act, Mandatory Social Security Act, Personal Income Tax Act, and Corporate...
Read More
Amendments to the Labour Act (“Labour Act”) of Republika Srpska (“RS”) entered into force on 1 January 2022, simultaneously with the amendments to the RS’ Social Contributions Act and the...
Read More
Montenegro has specific tax rules applicable to innovative companies, within the framework of the  Innovation Activity Act (Zakon o inovacionoj djelatnosti), the Act on Incentives for Research and Innovation Development...
Read More
On 21 April 2021, the Serbian Government announced that it has reached a final deal with a group representing interests of freelance internet workers on the partial amnesty for the...
Read More
On 24 December 2020, the Serbian government published a new decree that provides details on how the tax liabilities deferred under the fiscal stimulus decree of 10 April 2020 and...
Read More
At one of the last sessions this year, the Serbian parliament voted to adopt the Digital Assets Act (Zakon o digitalnoj imovini) intended to regulate, but also enhance, the use...
Read More
This is an update to the article originally published on our website on 14 May 2020. The article is updated from time to time to reflect new developments on the...
Read More
1 2 3 4

ARCHIVE