Dividend Tax in Serbia: What Dividends Are, How They Are Distributed and Withholding Tax
Dividend Tax in Serbia: Complete Guide | Zunic Law Updated: April 2026. | Next review: October 2026. Marcus is the sole owner of a Serbian LLC he founded three years ago. The company has been profitable for two years running, and he wants to move some of that money to his account in Germany. His […]
LLC Formation in Serbia as a Foreign National: Step-by-Step Guide 2026
LLC Formation in Serbia as a Foreign National | Zunic Law Published: 28 April 2026 | Next review: October 2026 Forming an LLC in Serbia as a foreign national in 2026 is possible without Serbian citizenship and without the founder setting foot in the country. There is one important nuance, however, that catches many people […]
Corporate Income Tax in Serbia 2026: Rate, Filing, and Key Rules for Foreign Companies
Corporate Income Tax Serbia 2026: Rate & Filing | Zunic Law Updated: April 2026 | Next review: October 2026 A client asked us last month: “Is the 15% Serbia CIT rate real, or are there hidden layers that push the effective rate higher?” It is real. Corporate income tax in Serbia is a flat 15% […]
Memorandum of Association in Serbia: What It Must Contain
Updated: April 2026 | Next review: October 2026 Mark and Stefan are launching a software company. Good friends, full of trust. They find a Memorandum of Association template online, fill in the blanks, sign and file the registration application with the Business Registers Agency. Registration comes through in a few days. The company starts operating, […]
Holding Company in Serbia: Legal and Tax Guide
Updated: April 2026 | Next review: October 2026 Most foreign investors considering a holding company Serbia structure start with a single operating company. They form an LLC, open a bank account and get going. A year or two later, when they want to add a new business line, bring in an investor or repatriate profit […]
The Value of a Company in M&A: Locked Box vs. Completion Accounts
Updated: April 2026 | Next review: October 2026 Two companies agree on an enterprise value of €50 million. The deal is supposed to close in sixty days. But between signing and closing, the seller pays out a dividend to its shareholders, the working capital drops below the agreed target, and net debt increases by €2 […]
LLC vs. Sole Proprietor in Serbia Which Legal Form is Right for You (2026)
Updated: April 2026 | Next review: October 2026 Marko is a freelance developer. He has been working for foreign clients through his personal bank account for years, but now wants to put everything on a legal footing. He asks one colleague and gets the advice: register as a sole proprietor, it’s quick and cheap. He […]
Corporate Status Changes in Serbia: 2026 Guide
At the end of 2024, numerous amendments to tax laws were adopted, such as the Law on Corporate Income Tax, the Value Added Tax Law, the Law on Tax Procedure and Administration, the Personal Income Tax Law, and other laws. The application of these laws commenced on 1 January 2025. The new amendments to tax […]