Annual personal income tax

Annual personal income tax

What is the annual personal income tax?The annual personal income tax is tax on the income of natural persons (residents and non-residents) who earned an income greater than three times the average annual salary per employee paid in the Republic of Serbia in the year...
Alternative consumer-dispute resolution

Alternative consumer-dispute resolution

After period of seasonal sales and discounts, you may have had the need to make a consumer claim on one of the purchased items. It is very likely that you have had the opportunity to face a merchant who refuses to act in favor on your complaint – for example,...
Tax obligations of “FREELANCERS”

Tax obligations of “FREELANCERS”

Although there were announcements that the work of so-called “freelancers” will be defined by a special law with the working title “Law on Flexible Forms of Work”, for now we have no information that such a law is being drafted.However, on...
Annual inventory

Annual inventory

The inventory is the procedure for determining the actual state of total assets and liabilities of a legal entity (and entrepreneur) on a certain day during the business year. Why is it important to carry out the inventory procedure? The main goal of the inventory is...
Foreign citizens – Temporary    residence and Work permit

Foreign citizens – Temporary residence and Work permit

As we are all witnesses to the increasing number of foreign citizens in our country, with this short text we wanted to point out the legal provisions related to the residence and employment of foreign citizens in our country, in accordance with the Law on Foreigners...
The effects of a marriage contract

The effects of a marriage contract

On immovable property that was acquired during the marriage, joint ownership of the spouses on the entire immovable property is entered in the cadaster, based on the fact of the existence of the marriage in the moment of acquisition of ownership over that property,...