Legal Regulations Regarding the Status of Freelancers
Although not recognized in domestic legislation for a long time, freelancers finally saw a resolution to their long-standing battle for legal recognition of their status by the end of 2022. Amendments to the Law on Personal Income Tax ("Law"), which followed months of protests and negotiations with relevant authorities, officially established and regulated the status of this category of workers. This legal framework now clearly defines their rights and obligations in a transparent manner. A freelancer is considered any individual who earns income in the Republic of Serbia by providing specific services and is not registered in any form recognized...