Category

Tax
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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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...
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Republika Srpska Financial aid Republika Srpska has so far adopted a modest package of financial aid. Its Solidarity Fund will finance social contributions for March salaries to the businesses which...
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On 26 February 2020, the director of the Serbian Tax Administration revealed a detailed instruction (“Instruction“) on the application of the “independent contractor test”. The test was introduced by the...
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A number of corporates whose directors are not employed but engaged on no-remuneration management contracts have reported unusual requests by tax inspectors in response to their exercise of legal right...
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