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Serbia: Exemption from tax, employer-provided recreation, sports, activities for employees

Serbia: Exemption from tax, activities for employees

A “rulebook” (as tax regulations or rules in Serbia are known) concerns the exemption from tax for employer-provided organized recreation, sports events, and activities for employees.


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The rulebook (effective date of 20 July 2019) sets forth the conditions and criteria for an exemption to be granted to an employer for expenses related to:

  • Organizing sports events for the improvement of health and for building better interpersonal relationships among employees
  • Construction or refurbishment of offices and/or purchase of equipment for recreation in the workplace
  • Compensation of the costs of collective recreation of employees

The rulebook specifies for the first time the number of employees that must take part in such employer-provided sports events (in generally, a figure based on 70% of employees).

Read an August 2019 report prepared by the KPMG member firm in Serbia

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