Unexpected Tax for Serbian Sailors: What You Need to Know
📍 Serbian seafarers, 📍 income tax rulings, 📍 Tax Administration Serbia, 📍 maritime worker rights 📍 Tax for Serbian Sailors
Sailors in Serbia Receive Unexpected Tax Bills
Thousands of Serbian sailors now face unexpected tax debts. The Serbian Tax Administration recently issued over 8,000 tax rulings, targeting people who earned foreign income in 2017. Many affected individuals have already received payment orders.
These rulings surprised the maritime community. Sailors report tax demands ranging from €1,000 to €10,000, with only 15 days to appeal. The Seamen’s Association of Serbia has warned that authorities failed to notify workers beforehand or explain their legal classification.
Who Are the Affected Maritime Workers?
According to the Association, Serbia has:
2,000 ship officers
3,000 crew members
Around 10,000 additional workers (cooks, port staff, mechanics, etc.)
These professionals typically spend most of the year abroad. While they return occasionally, they send money to Serbia from foreign accounts. The government appears to treat these earnings as taxable domestic income.
Why Are These Tax Bills Issued Now?
Mr. Mladen Carević of the Seamen’s Association explained:
“Everyone with more than €1,000 in their foreign currency account in 2017 received a tax decision. But sailors are not freelancers.”
According to him, the state wrongly classified sailors. They work under fixed-term international contracts and rarely use Serbian public services. Despite this, they now face 25% tax rates—even though they:
Lack pension contributions
Cannot rely on public healthcare
Are ineligible for seniority-based benefits
Clearly, the state treats them as residents for tax purposes but ignores their rights as residents.
Poor Communication Adds to the Problem
Many sailors report receiving tax rulings without prior notice. One case shows a decision dated December 14 was delivered on December 21—leaving only nine days to respond. The 15-day appeal period includes weekends and holidays, making it difficult to react in time.
To make matters worse:
Appeals do not suspend enforcement
Installment plans include interest penalties
First payments imply acceptance of liability, limiting legal recourse
Carević notes that some sailors have even left the profession to avoid future complications.
How Do Other Countries Treat Seafarers?
Globally, many nations offer more favorable frameworks. For example:
Croatia and the Netherlands apply tiered taxation based on time at sea and salary level.
Indonesia and the Philippines exempt seafarers who bring in foreign currency.
Many countries apply the 183-day rule, meaning residents only pay tax if they stay in the country for more than six months in a calendar year.
These countries recognize the nature of seafaring—physically demanding work far from home with few public benefits. Serbia, however, seems to treat foreign income as taxable without considering the person’s physical presence.
Missed Opportunity for Reform
In 2023, the Union of Seafarers and Boatmen of Serbia proposed a Croatian-style model to the Ministry of Finance. Despite their efforts, they received no official response.
“Seafarers in Serbia don’t have employee status,” Carević said. “We can’t get loans, we sign new contracts for each voyage, and we pay for airfare and insurance ourselves.”
Most sailors don’t receive sick leave, can’t get a mortgage, and work without a stable employer. Banks refuse to recognize them as creditworthy individuals.
The Human Cost of an Overlooked Profession
The reality is harsh. Seafarers often:
Work 12–14 hour shifts
Sail for 5–7 months straight
Have no right to sick days or vacation
Rely on short-term contracts
Still, they deliver valuable foreign income to Serbia. Instead of support, they now face unexpected tax claims. Carević concludes:
“We don’t avoid our duties, but we expect the state to fulfill its obligations too.”
What Should Affected Sailors Do?
If you’re a sailor who received a tax notice related to 2017 income, act quickly. Legal remedies exist—but you must move fast. You may need to:
File an urgent appeal
Submit a residency clarification
Challenge the tax classification
Don’t ignore the notice. Responding promptly can protect your rights and finances.
⚖️ Need Help Navigating the Process?
Contact STATT – Stojković Attorneys
📍 Cara Dušana 55/3, 11000 Belgrade, Serbia
📧 [email protected]
📞 +381 11 328 1914
🌐 www.statt.rs