The Law On Determination of the Origin of Property and Special Tax Has Started To Apply

The application of the Law on Determination of the Origin of Property and Special Tax has started on 12 March 2021. We have already presented a brief overview of legal solutions in our previous article [link]. Having regard to the numerous objections stated in public, it is no wonder that the law had been amended even before it started to apply (The law amending the Law on Determination of the Origin of Property and Special Tax, Official Gazette of RS no. 18/2021 of 1 March 2021), which is not the usual practice. However, the amendments did not eliminate most of...

Deadline For Submission of Tax Applications For Annual Citizens’ Income Tax Is 17 May 2021

The Ministry of Finance of the Republic of Serbia published the notice relating to annual citizens’ income tax for 2020. Annual citizens’ income tax is regulated by Article 87, 88. and 89. of the Law on Citizens’ Income Tax (“Law”), with its last amendments being applied since 1 February 2021. The annual citizens’ income tax shall be paid by natural persons whose income in a calendar year was higher than triple amount of average annual salary per employed person paid in the Republic of Serbia. How does the Law regulate annual citizens’ income tax Under the Law, natural persons who...

Amendments To the Law On Health Insurance Expected Soon

Current Law on Health Insurance (Official Gazette of RS no. 25/2019) has been applied since 11 April 2019. The Government of the Republic of Serbia prepared the amendments to this law which are currently in public debate, after which they will enter parliamentary procedure. The draft law stipulates several significant novelties that we will present in this article. If it is adopted, the application of the draft law amending the Law on Health Insurance (“the Law”) will start on 1 June 2021. Changes in submission of notification on temporary inability to work Currently, an employee or in case of severe...

COVID-19 INFO: New Recommendation Of the Government Relating To the Use Of Annual Leave

The Government of the Republic of Serbia passed the Conclusion 05 no. 131-1206/2021 published in the Official Gazette of RS no. 11/2021, whereby it recommended employers to acknowledge more rights to certain categories of employees with regard to the use of annual leave for 2019 and 2020 compared to the rights guaranteed under the Labour Law. These employees include those who did not use their annual leave due to: The nature of work in extraordinary circumstances caused by epidemic of COVID-19 disease, Temporary inability to work caused by their COVID-19 disease, Isolation/house isolation in accordance with law. Unused leave for...

COVID-19 INFO: State Aid for Economic Entities In the Sector of Catering and Tourism

Government of the Republic of Serbia passed a Regulation establishing the Programme of schedules and use of subsidies for supporting the work of catering and tourism in business difficulties due to COVID-19 epidemic caused by virus SARS-COV-2 (“Regulation”). The Regulation was published in the Official Gazette of RS no. 11/2021 and it has been in force from 13 February 2021. The use of subsidy under the Programme does not exclude the possibility to use direct payments in accordance with the Regulation establishing the Programme of direct payments from the budget of the Republic of Serbia to economic entities in private...

COVID-19 INFO: New Measures of Support To Economic Entities In Private Sector

The Government of the Republic of Serbia passed the Regulation establishing the Programme of direct payments from the budget of the Republic of Serbia to economic entities in private sector for the purpose of mitigating the economic consequences of COVID-19 epidemic caused by virus SARS-COV-2 (“Programme”). The Regulation was published in the Official Gazette of RS no. 11/2021 and it has been in force since 13 February 2021. This is the third package of support to the economy and citizens aimed at mitigating the consequences of coronavirus pandemic in the amount of RSD 249,4 billion. Who is eligible for direct...

PR Legal Delighted to Announce Legalink Membership

We are delighted to announce that PR Legal has become a member of Legalink - Global Network of Independent Law Firms. Comprised of over 70 independent business oriented law firms with approximately 3,500 legal professionals – Legalink is one of the world’s top 10 leading law firm networks established 30 years ago. Network operates internationally but personally delivering top quality multi-jurisdictional legal services. Legalink differs from typical “name-on-a-list” referral Networks because it is based on genuine collaboration of reputable and successful law firms with close working and personal relationships. The common aim of all members is to guide their clients...

Temporary Residence and Work Permit – Two Approvals, One Application

The Law on Amendments to the Law on Foreigners (Official Gazette of the RS No. 31/2019) (“Law”) entered into force on May 7, 2019, but the provisions relating to the submission of a joint application for temporary residence and work permit started to apply on December 1, 2020. In regards to these amendments to the Law, the Minister of the Interior and the Minister of Labor, Employment, Veterans and Social Affairs passed the Rulebook on the Joint Application for Approval, i.e. Extension of Temporary Residence and Issuance of a Work Permit to a Foreigner, which entered into force on November...

The Ministry Published the Guideline For Safe and Healthy Work From Home

Administration for safety and health at work with the Ministry of Labour, Employment, Veteran and Social Affairs published the Guideline for safe and healthy work from home (“Guideline for working from home“), available here. Considering that work from home is increasingly becoming the usual way of work for a large number of employed persons, owing to the development of information technologies and due to the current epidemiological situation caused by virus COVID-19, one can conclude that this is a complex way of work that requires prior implementation of legislative and other measures. The Guideline for working from home published by...

The Law On Archival Materials and Services Starts To Apply – New Obligations For Companies and Entrepreneurs

In 2020, the National Assembly of the Republic of Serbia adopted the Law on Archival Materials and Services (“the Law“), whose application shall start on February 2, 2021. This field was previously regulated by the already anachronous Law on Cultural Property from 1994 and the Law on Archival Materials of the Federal Republic of Yugoslavia from 1998, which cease to be valid on the day the Law starts to apply. The legislator justified the adoption of the new law by the improvement of working conditions for the archives so as to enable them to collect archival materials from their fields...