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Tax
Montenegro recently adopted the Act on Write-Off of Interest on Overdue Tax Liabilities. The legislation came into force on 21 September 2024, and it will apply from 1 January 2025....
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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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...
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