A lease is an agreement because it is regulated by law (Apartment lease, Equipment lease, Vehicle lease, etc.), it is usually formal and must have a written form. It does not have to be notarized to be valid. The Law of Contract and Torts (serb. ZOO) regulates the basic provisions of this law.
To determine the lump-sum tax base, the Tax Administration uses the average monthly salary per employee for the last 12 months, taking into account the area, where the salary is received. The average salary in the Republic, city or municipality, determined in this way, is multiplied by the official number of employed people and a business activity coefficient and then divided by...
The term “lump-sum taxpayer” is a very popular choice of among entrepreneurs in our country due to the smaller number of obligations and, subsequently, easier way for their settlement. Opting for the lump-sum taxation model does not imply that this will be the cheapest option; all pros and cons shall be thoroughly considered in every single case.
A question often asked by employed foreign citizens (who have a work permit) is if they can pay salaries in foreign currencies or in compliance with the agreements on regulating the rights and duties of a non-resident manager or they can pay salaries to the employees of foreign representative offices, branches, etc.