Situation as at 1 January 2021
The network of effective double taxation treaties between Serbia and other countries has been increased with the treaty with Hong Kong.
In addition, as a result of Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI), treaties with the following countries are amended: Albania, Austria, Belgium, Bosnia & Herzegovina, Canada, Cyprus, Czech Republic, Denmark, Egypt, Finland, France, Georgia, India, Indonesia, Ireland, Kazakhstan, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Qatar, Russia, Slovakia, Slovenia, South Korea, Ukraine, United Arab Emirates and United Kingdom.
The list of 61 double taxation treaties of Serbia effective as at 1 January 2021 is presented below (treaties with countries amended by MLI are in bold font):
Jurisdictions with a preferential tax system
If a foreign legal entity is located in a jurisdiction with a preferential tax system, the tax rate is 25%. In addition, the tax is paid on fees paid to a foreign person for all services, regardless of the place of delivery or use. From 1 January 2021 Hong Kong is no longer on the list of jurisdictions with a preferential tax system.
The list of jurisdictions with a preferential tax system applicable as of 1 January 2021 is presented below:
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