Law on companies

Law on performing payment of legal persons, entrepreneurs and natural persons

Collection of receivables from debtors in the blockade

Under conditions of the global financial crisis increases the risk of debt uncollectability. The risk of this type primarily depends on the individual claims, payment terms, economic and political conditions in the country, as well as the solvency and creditworthiness of the debtor. The occurence of the debtor’s inability to fulfill its financial obligations due to blockage…
More info »
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…
More info »
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…
More info »
Liquidation and Law on Business Companies

Voluntary liquidation of the company – legal aspect

According to provisions of Article 468 of Law on Business Companies, business company shall be dissolved by deletion from the register of economic operators in case of: Liquidation or forced liquidation in accordance with this Law Bankruptcy proceedings in accordance with the law governing bankruptcy and A status change resulting in the dissolution of a…
More info »
Valuation of securities - special and general rules

Valuation of the contribution in kind consisting of the securities

Fixing the value of a contribution in kind, which is consisting of the securities is done in two ways: by applying of the special rules which are prescribed by Article 57 of the Law on Companies or by applying of the general rules, which are prescribed by Article 51 of the Law on Companies, for…
More info »
The legal framework for registration of the representative office in Serbia

Registration of the representative office in Serbia

Registration of the representative office in Serbia – the legal framework The legal position of the representative office of a foreign company in the Republic of Serbia as well as the registration of a representative office in Serbia, are regulated by the provisions of articles 574-577 of the Companies Act (RS Official Gazette, Nos. 36/2011,…
More info »
Copyright 2025. © Attorney Dragana Djordjevic | Izrada CodeBay doo