On December 7, 2018 Serbian National Assembly adopted the Law on Amendments to the Property Tax Law (hereinafter: The Law on Amendments), which came into force on December 16, 2018 and introduced many significant changes in Serbian legal system. Here you can find the most important ones (more…)

Exemption from salary tax for securities, stock options and shares of the employer or employer’s related entity received by employee

On December 7, 2018 Serbian National Assembly adopted the Law on Amendments to the Law on Personal Income Tax (hereinafter: The Law on Amendments), which came into force on December 16, 2018 and introduced many changes in Serbian legal system. Here you can find the most important ones. (more…)

Expenses for advertising and propaganda

The proposed amendments to the ZPD foresee the abolition of the limit for the recognition of advertising and propaganda expenses. Consequently, advertising and propaganda expenses will be recognized in the future in the entire amount reported in the income statement. (more…)

New Rulebook on work permits (“Official Gazette RS” no. 63/2018) has been published with regard to the Law on Employment of Foreigners and the recent amendments to the Law. Rulebook is in force as of 25 August 2018. (more…)

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has come into force for Serbia on 1 October 2018. (more…)

The Ministry of Finance published three new Rulebooks:

• Rulebook on amendments and changes to the Rulebook on the contents of the tax return for the calculation of corporate income withholding tax on income and fees realized by nonresident and resident legal entities that will enter into force on April 1, 2018;
• Rulebook on amendments to the Rulebook on PP OPO tax return  (more…)

New Rulebook on „arm’s length“ interest rates for 2018

Serbian Ministry of Finance issued in the Official Gazette number 18 date 9 March 2018 new Rulebook which defined the interest rates which are for the purposes of corporate income tax for 2018 considered to be at the “arm’s length” level. (more…)

2018 maximal monthly social security contribution base and 2017 maximal annual social security contribution base

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Amendments to the tax laws

1. Proposed amendment to the Law on Value Added Tax

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Rulebook on Tax Return forms for determining personal income tax paid via Tax Assessment – PPDG-1R, PPDG-2R and PPDG-3R

Rulebook on Tax Return forms for determining personal income tax paid upon Tax Assessment (more…)