CM Tax – Serbia – Update 2021

Apr 13, 2021

Country Manuals Tax – CM Tax

We would like to inform you that BRP TAX has updated its Country Manual Tax for the following jurisdiction:

SERBIA (TIM)

The manuals have been aligned to take into account the evolving tax regulatory legislation relating to private banking clients holding bank accounts abroad:

Tax Investment Manual (TIM)

  • A NEW Tax Manual has been created to take into account the evolving tax regulatory legislation relating to private banking clients holding bank accounts abroad.
  • The chapter of Basic Principles of the Serbian Taxation is further developed with regard to Income Tax, Foreign currency control, inheritance and gift tax, upstream source tax and Taxation of Financial Income.
  • The section referred to Anti-abuse rules contains subsections related to General Anti-Avoidance Rules, UBO Register, low tax jurisdictions and the treatment of Trusts, foundations and Partnerships.

If these Tax Manuals are part of your subscription, you should now be able to access this new version on our Platform: https://mybrponline.com/ once you have logged in under the following search:

Subscribed Tax ManualProductDocument
Tax Country Manual
Tax Investment Manual
Tax Private Equity Manual Tax
Tax Memorandum
Tax Brief
Behaviour Template
Behaviour Template Short
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax
Country Manual Tax
Country Manual Investment Tax
Country Manual Investment Tax
CM Tax RT
CM InvTax RT
CM InvTax PE
CM InvTax Memo
CM Tax RS
CM InvTax BT
CM InvTax BT Short

Please do not hesitate to contact us (info@brptax.com), should you require any further information.
Best regards,

Your BRP Tax Team


Geneva, 13th April 2021