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Serbia: Employee stock options in limited liability companies

January, 2020, ,
Serbia has recently amended the Companies’ Act to introduce a legal framework for employee stock option plans (“ESOPs“) in limited liability companies (“LLCs“). Although the Parliament passed the law on...
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New Labour Act in Montenegro

January, 2020, ,
New Montenegrin Labour Act introduces important changes to the regulation of employment. 1. The maximum duration of fixed-term contract is extended to 36 months Although the basis for conclusion of...
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Serbia: Employer’s obligation to fund the cost of commute

December, 2019, ,
Employees in Serbia have been traditionally entitled by law to reimbursement of costs of commuting to and from work in the amount capped at the price of public transportation ticket,...
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Serbian Staff Leasing Act – catching up with reality

December, 2019, ,
Background Despite ideological and legal differences between the social partners (employers’ and trade unions) that emerged in the course of its drafting, the Staff Leasing Act (“Act“) was finally adopted...
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Tax reform to affect Serbian IT industry

December, 2019, , ,
The Serbian government has sent to the National Assembly a bill on the amendments to the personal income tax and social contributions laws. The new rules are supposed to apply...
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Serbian Ministry of Finance clarifies that there is no withholding tax on payments on a notional principal under interest rate swaps

November, 2019, ,
The Ministry of Finance has finally reversed its own 2007 opinion which incorrectly held that gross payments on a notional amount under an interest rate swap agreement between a Serbian...
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New Liquidation Proceedings Act of Republika Srpska

October, 2019,
The new legislation on liquidation proceedings in Republika Srpska (Zakon o likvidacionom postupku “Official Gazette of Republika Srpska”, no. 82/19) (“New LPA“) comes into force on 12 October 2019. It...
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Tax reform to affect Serbian IT industry

October, 2019, , ,
On 23 September 2019, the Serbian Prime Minister announced a reform of taxation of self-employed sole entrepreneurs. The new rules are supposed to become effective as of 1 January 2020....
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The National Bank of Serbia on zero-floor Euribor

September, 2019, ,
Recently, the National Bank of Serbia (NBS) has refused to certify a report on amended loan agreement between a foreign bank and a Serbian corporate borrower because the original loan...
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Serbia: Yet another brush-up of the legislation on enforcement proceedings

August, 2019, ,
The Amendments to the Enforcement Act (“Official Gazette of RS”, No. 54/2019) came into force on 3 August 2019 (“Amendments“) but will, all but one, become applicable only on 1...
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