In December 2019, the National Assembly of the Republic of Serbia adopted the amendments to the Personal Income Tax Law, which introduces, among other things, the entrepreneur independence test. One of the aims of this amendment to the above-mentioned Law is to make a distinction between an “independent“ and “dependent“ entrepreneur, by taxing a “dependent“ entrepreneur's income from the services he or she performs for an unofficial employer at a greater rate than an “independent“ entrepreneur's income from their own self-employment activities.