Tax aspects of continuing the activity of an entrepreneur in the form of a business company

The institution of continuation of activities of entrepreneurs in the form of a company is governed by the provisions of Article 92 of the Law on Business Companies (“Official Gazette of the RS”, no. 36/2011, 99/2011, 83/2014 – other law, 5/2015, 44 /2018, 95/2018, 91/2019 and 109/2021 – from now on Law on Business Companies).

According to Article 92 of the Law on Business Companies, an entrepreneur can decide to continue performing activities in the form of a business company, whereby the provisions of the Law on Business Companies on establishing a given form of the company shall be applied accordingly. Based on the decision on the continuation of activities in the form of a business company, the entrepreneur is simultaneously deleted from the register of business entities, and the registration of the establishment of a business company is carried out, which takes over all the rights and obligations of the entrepreneur arising from business up to the time of the establishment of that business company.

After the loss of the status of an entrepreneur following the provisions of Article 92 of the Law on Business Companies, that natural person remains responsible with all of his assets for all obligations incurred in connection with the performance of activities until the moment the entrepreneur is deleted from the register.

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Contract for the supply of services

According to the provisions of Article 199 of Labour Law an employer may conclude with a particular person a contract for the supply of services for the performance of jobs outside employer’s line of business, and with the aim of independent manufacture or repair of a particular item, or independent carrying out of particular physical labour or intellectual work.

The contract for the supply of services may be entered into with a person performing artistic or other activities in the sphere of culture as well, in conformity with the law provided that such a contract for the supply of services must be in accordance with the single collective agreement relating to persons engaged in independent activity in the spheres of arts and culture, where such collective agreement has been concluded.

The contract for the supply of services shall be concluded in written form. Continue reading Contract for the supply of services