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INDOORS ECONOMY – STATE OF EMERGENCY AID in SERBIA

Introduction Covid 19 pandemic hit the global economy hard, businesses in the EU and Serbia are in a steep decline [1], a massive economic downturn is expected yet hard to fathom. [2] In less than a month, the coronavirus reduced much of the global trade into the indoors economy, i.e. a distribution limited to supply […]

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State of emergency and remote work of employees

On 16 March 2020, the Government of the Republic of Serbia has adopted a special Decree on the organization of work of employers during the state of emergency (the “Decree”) which prescribes special manner and organisation of work of all employers in Serbia during the state of emergency. The Decree stipulates that during the state […]

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Entrepreneur independence test – practical dilemmas and concerns

With the last Amendments to the Income Tax Law, at the end of 2019, new rules have been introduced that aim to test whether the relationship between an entrepreneur and principal can be considered independent. The main intention of the legislator was to prevent in this way the increasingly common practice that natural persons, instead […]

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Independence test and comparative practice of tax authorities in other countries

Amendments to the Personal Income Tax Law and the introduction of an “independence test” for entrepreneurs have caused strong controversy, while opinions on the new changes have been divided. While everyone is slowly becoming more familiar with the criteria outlined in the “independence test”, the next step is eagerly anticipated, ie in which direction the […]

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Drones in Serbia

Unmanned aircrafts have been reserved for military use for years and not available to the general public. However, in recent years, technology has made its way into the commercial and other markets, making it available to the general public. Every day, new models are emerging on the market, with new technologies and with new capabilities. […]

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Independence test for entrepreneurs in Serbia

The last year adopted amendments to the Law on Personal Income Tax introduce the obligation to apply and implement, as of 1 March 2020, the so-called Independence Test for entrepreneurs. This test basically questions the current tax status of entrepreneurs – whether the entrepreneur can be taxed as usual or something must change in order […]

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Buying an apartment under construction, advantages and disadvantages

In recent years, we have witnessed an expansion of apartment construction in Belgrade, accompanied by increased demand for the purchase of newly built apartments. Buying a new apartment for many is one of the life’s biggest decisions, the happiest, but also the most stressful, life situations. One of the main questions is how to buy […]

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How to send workers to Germany to work?

This brief text refers primarily to the posting of workers to Germany under the Agreement entered between the SFRY and the FR of Germany on the posting of workers under a contract of performance, called Detachment (“Detachment”), signed in 1989. Based on Detachman, it is possible to send workers to Germany for performance of construction […]

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