This document outlines the legal framework for profit distribution in Serbian business entities. It covers essential obligations for companies, members’ rights to profit payments, options for interim distributions, and legal restrictions that safeguard capital and creditor interests.
Reimbursement of expenses and other costs to individuals who are not employed by the payer are considered other income subject to tax, in accordance with the provisions of Article 85, paragraph 1, item 13) of the Law on Personal Income Tax.
According to the current legislation in Serbia, an entrepreneur cannot be deleted from the Business Registers Agency if they have unsettled tax obligations, even in cases where the debt has been rescheduled...
Previous Tax Serbia - According to Article 28a, Paragraph 1 of the Regulation on Electronic Invoicing, the accounting of the previous tax in SEF will be carried out cumulatively for the tax period within 10 days after the end of the tax period...
Discover key details on Serbia's 2023 personal income tax: thresholds, deductions, and progressive rates for residents, with expert insights
Get ready to explore the latest updates to Serbia's Personal Income Tax Law! Discover how the new adjustments, effective from February 1, 2024, will impact your finances and stay ahead in your financial planning.
Unveiling everything you need to know about property tax in Serbia: from who's liable to payment methods and deadlines. Your guide through tax regulations.
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In business, one of the very frequent questions is the question of the tax obligations of the director or legal representative, how it is stated in the Business Registers Agency. All the director's tax obligations stem from how his employment-legal status in the company is regulated. The possibilities are as follows...
