Corporate Profit Tax Law

Registration and operation of a component of a foreign legal entity

Specifics of branch operations in Serbia

A foreign company branch office is a separate organizational unit of a company in the territory of the Republic of Serbia through which the company performs activity in accordance with the law. A foreign legal entity may permanently perform activities on the territory of the Republic of Serbia through a branch established and registered following…
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Corporate Profit Tax Law

Tax aspect of liquidation of companies

Tax aspect of liquidation of companies have their own specific characteristics in relation to the general corporate tax regime. The most common tax questions which arise regarding the tax aspect of liquidation of companies are: assessment of tax on corporate profit of companies in liquidation and tax treatment of payments of the liquidation surplus. Assessment…
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Acquisition, Merger, Division, Spin-off

Status changes according to the Law on Business companies – concept and types

Concept of a Status change: A company in a status change – the transferring company reorganizes itself to the effect that it transfers assets and obligations to another company – the recipient company, while its members acquire shares, i.e. stocks in that company. The essence of the status change is manifested in the following two…
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Corporate Profit Tax Law

Tax incentives – Tax on profit

Taxpayers shall be granted tax incentives for the purpose of achieving economic policy aims relating to the fostering of economic growth. The provisions of the Corporate Profit Tax Law alone shall determine the tax incentives relating to corporate profit tax. Tax incentives in relation to the tax on profits of legal entities are only made by…
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