A foreign company branch office is a separate organizational unit of a company through which the company performs activity in Republic of Serbia in accordance with the law.
A foreign company branch office does not have the capacity of a legal person, but in terms of tax have resident status.
Relevant regulations, whose subject is registering a branch office of a foreign company, are:
- Copmanies Act (RS Official Gazette, Nos. 36/2011, 99/2011 and 83/2014 – other law, 5/2015, 44/2018, 95/2018, 91/2019 i 109/2021)
- Law on the Registration Procedure in the Agency for Business Registers (“Official Gazette of RS”, No. 99/2011, 83/ 2014, 31/2019 and 105/2021)
- Rulebook on the Content of the Business Entities Register and Documents Required for Registration (RS Official Gazette, No. 42/2016) and
- Decision on Fees for Registration and other Services Provided by the Serbian Business Registers Agency (RS Official Gazette, No. 119/2013, 138/2014, 45/2015, 106/2015, 32/2016 i 60/2016).