Category

Tax

COVID-19 related tax incentives and financial aid measures in Bosnia and Herzegovina

May, 2020, , , , ,
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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Detailed guidelines on the application of “independent contractor test” released

March, 2020, ,
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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Tax treatment of director’s agreement under Serbian law – are tax inspectors overstepping their authority?

February, 2020 and , , ,
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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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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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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Serbia to Abolish Full Blown Withholding Tax on Non-Resident Service-Providers and Simplify Conditions for Tax Deductibility of NPL Write-Offs for Serbian Banks

December, 2017,
The Serbian Ministry of Finance has published draft amendments to the Corporate Income Tax Act (CITA), which were formally approved by the Government on 1 December 2017 and sent to...
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Serbia Imposes New Withholding Tax and Expands the Scope of Deductibles

February, 2016,
New withholding tax As of 1 March 2016, payments to non-resident legal entities for services provided or used in Serbia will be exposed to a new withholding tax, at the...
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Amended incentives for hiring new employees and social security contribution rates

June, 2014, ,
Starting 1 July 2014, a new set of rules regulating tax and social security incentives for employers hiring new employees will apply. Novelties were introduced by the Amendments to the...
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Amendments to Transfer Pricing Rulebook

February, 2014,
In our Newsletter 17/2013, we presented novelties introduced into Serbian transfer pricing regulations by the new Rulebook on Transfer Pricing and Arm’s Length Methods Applicable to Determination of Prices in Transactions...
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