{"id":74755,"date":"2026-03-31T10:07:00","date_gmt":"2026-03-31T08:07:00","guid":{"rendered":"https:\/\/zuniclaw.com\/holding-company-in-serbia-legal-and-tax-guide\/"},"modified":"2026-04-15T10:21:27","modified_gmt":"2026-04-15T08:21:27","slug":"holding-company-serbia","status":"publish","type":"post","link":"https:\/\/zuniclaw.com\/en\/holding-company-serbia\/","title":{"rendered":"Holding Company in Serbia: Legal and Tax Guide"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"74755\" class=\"elementor elementor-74755 elementor-74747\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a16db8 e-flex e-con-boxed e-con e-parent\" data-id=\"2a16db8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-059c461 elementor-widget elementor-widget-html\" data-id=\"059c461\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ============================================================\r\n     ZUNIC LAW \u2013 Holding Company in Serbia: Structure, Tax and Control\r\n     Elementor HTML widget \u2013 paste entire file content\r\n     Remove this comment before publishing\r\n     ============================================================\r\n     H1 (WP post title): Holding Company in Serbia: Structure, Tax and Control\r\n     Slug: \/en\/holding-company-serbia\/\r\n     Author: Kristina Jevtic, Of Counsel | Zunic Law\r\n     Reviewer: Tijana Zunic Maric, Partner | Zunic Law\r\n     Published: April 2026 | Next review: October 2026\r\n     Schema: Article + FAQPage JSON-LD via WPCode\r\n     Canonical: https:\/\/zuniclaw.com\/en\/holding-company-serbia\/\r\n     hreflang SR: \/osnivanje-holdinga\/\r\n     ============================================================ -->\r\n\r\n<style>\r\n.zl-wrap {\r\n  font-family: 'Poppins', sans-serif;\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 27px;\r\n  color: rgb(79, 94, 112);\r\n}\r\n.zl-wrap p {\r\n  margin: 0 0 16px 0;\r\n  font-family: 'Poppins', sans-serif;\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 27px;\r\n  color: rgb(79, 94, 112);\r\n}\r\n.zl-wrap h2 {\r\n  font-family: 'Poppins', sans-serif;\r\n  font-size: 32px;\r\n  font-weight: 500;\r\n  color: rgb(79, 94, 112);\r\n  margin: 48px 0 40px 0 !important;\r\n  padding-bottom: 0;\r\n  line-height: 34px;\r\n}\r\n.zl-wrap h3 {\r\n  font-family: 'Poppins', sans-serif;\r\n  font-size: 28px;\r\n  font-weight: 500;\r\n  color: rgb(79, 94, 112);\r\n  margin: 32px 0 24px 0 !important;\r\n  padding-bottom: 0;\r\n  line-height: 38px;\r\n}\r\n.zl-wrap a { color: #27BA66; 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}\r\n.zl-table tr:nth-child(odd)  td { background: #fff; }\r\n.zl-author {\r\n  background: #F9F9F9;\r\n  border-left: 4px solid #27BA66;\r\n  padding: 14px 18px;\r\n  margin: 8px 0;\r\n  font-family: 'Poppins', sans-serif;\r\n  font-size: 16px;\r\n  font-weight: 400;\r\n  color: rgb(79, 94, 112);\r\n  line-height: 1.6;\r\n}\r\n<\/style>\r\n\r\n<div class=\"zl-wrap\">\r\n\r\n<p class=\"zl-meta\"><strong>Updated:<\/strong> April 2026 &nbsp;|&nbsp; <strong>Next review:<\/strong> October 2026<\/p>\r\n\r\n<p>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 to the parent, they find themselves with a structure that was never designed for any of that. Transferring shares to a subsequently formed holding company triggers a tax that would have been zero had the holding structure been designed from the outset.<\/p>\r\n\r\n<p>This is not a marginal problem. According to data from the Business Registers Agency (BRA), foreign legal entities were owners or co-owners of more than 14,000 registered business entities in Serbia at the end of 2024. A significant share of those entities have no formalised holding structure. That means no centralised control, no tax optimisation and no protection if one entity becomes insolvent or subject to a dispute.<\/p>\r\n\r\n<p>This blog covers the holding company Serbia framework from the legal definition through to tax treatment: what the Companies Law Act (CLA) says about holding companies, why the distinction from a concern is materially significant, what a typical corporate structure looks like for a foreign group, and which mistakes come up most often in the first year. For a broader overview of legal forms in Serbia, see our blog on <a href=\"https:\/\/zuniclaw.com\/en\/company-formation-serbia\/\">company formation in Serbia<\/a>.<\/p>\r\n\r\n<div class=\"zl-stat\">\r\n  <span class=\"zl-stat-num\">14,000+<\/span>\r\n  <span class=\"zl-stat-lbl\">foreign-owned or co-owned business entities in Serbia (2024) &nbsp;|&nbsp; Source: BRA, Register of Business Entities, apr.gov.rs<\/span>\r\n<\/div>\r\n\r\n<div class=\"zl-toc\">\r\n  <p>Contents<\/p>\r\n  <ol>\r\n    <li><a href=\"#what-is-holding\">What is a holding company under the Companies Law Act, and how does it differ from a concern?<\/a><\/li>\r\n    <li><a href=\"#why-holding-not-direct\">Why do foreign groups choose a holding company in Serbia over direct ownership?<\/a><\/li>\r\n    <li><a href=\"#how-to-form\">How to form a holding structure in Serbia: LLC, JSC or a combination?<\/a><\/li>\r\n    <li><a href=\"#control-management\">Control and management of subsidiaries<\/a><\/li>\r\n    <li><a href=\"#common-mistakes\">Most common mistakes in practice<\/a><\/li>\r\n    <li><a href=\"#faq\">FAQ: Holding company Serbia<\/a><\/li>\r\n  <\/ol>\r\n<\/div>\r\n\r\n<!-- 1. WHAT IS A HOLDING COMPANY -->\r\n<h2 id=\"what-is-holding\">What is a holding company under the Companies Law Act, and how does it differ from a concern?<\/h2>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>TL;DR:<\/strong> The Companies Law Act (Article 552) explicitly defines a holding company as a company that controls one or more companies and whose exclusive activity is the management and financing of those companies. This is not an economic concept without legal content. The exclusivity of activity is the defining element: a company that, alongside managing its subsidiaries, also carries on its own operational activity is not a holding company within the meaning of the CLA.\r\n<\/div>\r\n\r\n<p>The Companies Law Act in Article 552 explicitly states: \"A holding company is a company that controls one or more companies and whose exclusive activity is the management and financing of those companies.\" The legislator has defined the holding company through two cumulative conditions: control over the subsidiaries, and the exclusive nature of the management and financing activity.<\/p>\r\n\r\n<p>Control within the meaning of Article 552 exists where the holding company holds a majority stake or shares carrying a majority of voting rights in a subsidiary, or where it exercises a dominant influence over the management of that subsidiary on the basis of an agreement or otherwise. Registration of a holding company before the BRA follows the same procedure as for any other company, using activity code 64.20 (Activities of holding companies).<\/p>\r\n\r\n<h3>Holding company and concern: the key distinction<\/h3>\r\n\r\n<p>The CLA recognises both concepts. They are not synonyms. A concern denotes a group of interconnected companies subject to unified management, regardless of whether a separate company exists whose exclusive activity is management and financing.<\/p>\r\n\r\n<p>The practical difference is this: in a concern, one of the operating companies may act as the parent and manage the others alongside carrying on its own business activity. This is what is sometimes called an operational holding, which the CLA does not treat as a holding company within the meaning of Article 552. A holding company in the strict sense carries on no operational activity. It exists exclusively to manage and finance subsidiaries. Because of that exclusivity, it is precisely the holding company that obtains the full tax benefits described below. An operational holding does not obtain them automatically.<\/p>\r\n\r\n<p>Think of it this way: a holding company relates to its operating subsidiary the way an insurance policy relates to the insured asset. When the operating company faces a loss or becomes insolvent, the policy, the holding company, remains legally and financially untouched. An operational holding that also carries on business does not have that protection.<\/p>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>In a nutshell:<\/strong> The CLA explicitly defines a holding company as a company whose exclusive activity is the management and financing of subsidiaries. A concern is a broader concept that also includes operational parent companies. Only a true holding company obtains the full tax treatment described below.\r\n<\/div>\r\n\r\n<!-- 2. WHY HOLDING -->\r\n<h2 id=\"why-holding-not-direct\">Why do foreign groups choose a Serbia holding company over direct ownership?<\/h2>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>TL;DR:<\/strong> Direct ownership means the foreign entity holds its stake in a Serbian LLC without an intermediate entity. A holding structure introduces an intermediate company. The reason is not formality: a holding company in Serbia brings three concrete advantages: tax efficiency on profit repatriation and on exit, risk isolation and formalised group control. Serbia has double taxation agreements with more than 60 countries, but only a formal holding structure enables their full use.\r\n<\/div>\r\n\r\n<p>Direct ownership requires no special structure, but those who fail to plan it pay for it later. In practice we see three situations that come up repeatedly: the founder wants to sell part of the Serbian operations without paying tax on the full gain; the parent company wants to receive dividends at the reduced DTA rate; or a dispute arises in one of the subsidiaries and it needs to be isolated. None of those situations is well-handled without a holding if ownership is direct.<\/p>\r\n\r\n<table class=\"zl-table\">\r\n  <thead>\r\n    <tr>\r\n      <th>Advantage<\/th>\r\n      <th>Direct ownership<\/th>\r\n      <th>Holding structure<\/th>\r\n    <\/tr>\r\n  <\/thead>\r\n  <tbody>\r\n    <tr>\r\n      <td><strong>Dividend tax to foreign parent<\/strong><\/td>\r\n      <td>DTA: 5\u201315% depending on country; no DTA: 20%<\/td>\r\n      <td>DTA: same rate, but routed through a holding with a tax credit, subject to the specific DTA and fulfilment of conditions. Within Serbia, participation exemption may apply: 0% in specific situations.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td><strong>Capital gains on share disposal<\/strong><\/td>\r\n      <td>15% on the full gain<\/td>\r\n      <td>15% tax, but tax incentives exist for profit reinvestment or for international structures where the holding is not in Serbia.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td><strong>Asset protection<\/strong><\/td>\r\n      <td>Risk from one entity reaches the owner directly<\/td>\r\n      <td>Insolvency of subsidiary does not affect holding; holding is not liable for subsidiary debts, unless there is piercing of the corporate veil or guarantees\/sureties\/cross-default clauses.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td><strong>Group management<\/strong><\/td>\r\n      <td>Ad hoc, no formal hierarchy<\/td>\r\n      <td>Management agreement, cash pooling, formalised control, IP ownership in the holding.<\/td>\r\n    <\/tr>\r\n    <tr>\r\n      <td><strong>Regional expansion<\/strong><\/td>\r\n      <td>Each new country requires a new structure from scratch<\/td>\r\n      <td>Holding absorbs new subsidiaries without changing the ownership pyramid, making exit easier.<\/td>\r\n    <\/tr>\r\n  <\/tbody>\r\n<\/table>\r\n\r\n<p>Serbia has concluded double taxation agreements with more than 60 countries (<a href=\"https:\/\/www.mfin.gov.rs\" target=\"_blank\" rel=\"noopener\">Ministry of Finance, List of DTAs in force<\/a>). The corporate income tax rate is 15%, which is internationally competitive. But the benefit of both mechanisms requires a formal holding structure in Serbia that is tax-resident there.<\/p>\r\n\r\n<!-- 3. HOW TO FORM -->\r\n<h2 id=\"how-to-form\">How to form a holding structure in Serbia: LLC, JSC or a combination?<\/h2>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>TL;DR:<\/strong> A holding company is incorporated as an LLC or JSC before the BRA, using activity code 64.20. The choice of form depends on the number of founders, the planned share capital and whether a future external investor is contemplated. For most private international groups, a holding LLC is the optimal form. Incorporation takes 10\u201315 working days and can be completed entirely through a representative, without the foreign founder being physically present.\r\n<\/div>\r\n\r\n<h3>Holding company as an LLC<\/h3>\r\n\r\n<p>A limited liability company is the most common form for private holding structures in Serbia. Minimum share capital is RSD 100, the management structure is flexible, and there is no obligation to publish annual reports at the same level as a JSC.<\/p>\r\n\r\n<h3>Holding company as a JSC<\/h3>\r\n\r\n<p>A joint-stock company is relevant where there are multiple founders who do not want to be bound by unanimous members' assembly resolutions, or where an issue of shares to an external investor is planned. Minimum share capital for a JSC is RSD 3,000,000 (approx. EUR 25,500). Most holding structures for mid-sized foreign groups use a holding LLC.<\/p>\r\n\r\n<h3>Typical two-tier structure<\/h3>\r\n\r\n<p>The foreign company incorporates a Serbian Holding LLC (activity 64.20), which then holds 100% of an Operating LLC that employs staff and generates revenue. The foreign parent does not deal directly with the Serbian operating entity: all corporate communication and financial flows pass through the Serbian holding.<\/p>\r\n\r\n<p>For more on registering a branch office or representative office of a foreign company as alternative options that do not require a separate holding entity, see our blog on <a href=\"https:\/\/zuniclaw.com\/en\/branch-office-serbia\/\">branch office and representative office in Serbia<\/a>.<\/p>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>In a nutshell:<\/strong> A holding LLC in Serbia is incorporated with activity code 64.20. Incorporation takes 10\u201315 working days. A foreign founder can complete the entire process through an authorised representative with a power of attorney, without being physically present.\r\n<\/div>\r\n\r\n<!-- 4. CONTROL AND MANAGEMENT -->\r\n<h2 id=\"control-management\">How does a holding company exercise control and manage its subsidiaries?<\/h2>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>TL;DR:<\/strong> A holding company that holds 100% of a subsidiary LLC has full assembly-level control under the CLA: it appoints and dismisses directors, approves structural changes and decides on profit distribution. But legal control and effective operational control are not the same thing. Without formal internal agreements, the holding functions as a title on paper, not a management instrument.\r\n<\/div>\r\n\r\n<p>Three instruments that foreign groups most commonly use for operational control:<\/p>\r\n\r\n<ul>\r\n  <li><strong>Management agreement:<\/strong> the holding charges the subsidiary a fee for management services, for example in finance, IT, HR and legal support. This is both a tax instrument for transferring costs to the holding level and the legal basis for operational involvement. Transfer pricing rules must be observed.<\/li>\r\n  <li><strong>Intercompany loan:<\/strong> the holding provides liquidity to subsidiaries. Interest must be at an arm's length rate, and the transfer pricing documentation must be prepared before the tax return is filed. Without it, the Tax Administration may adjust the taxable base.<\/li>\r\n  <li><strong>Cash pooling arrangements:<\/strong> centralisation of group liquidity at holding level. Serbia has no specific regulation for cash pooling, but the National Bank of Serbia regulates cross-border financial arrangements. For domestic groups, arrangements are governed by agreements that must be on arm's length terms.<\/li>\r\n<\/ul>\r\n\r\n<p>For more on the rights and liabilities of directors in Serbian companies, including liability within group structures, see our blog on <a href=\"https:\/\/zuniclaw.com\/en\/director-liability-serbia\/\">director liability in Serbian companies<\/a>.<\/p>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>In a nutshell:<\/strong> Legal control depends on the ownership structure. Operational control depends on the contracts. Without formal internal arrangements, the holding remains a paper title.\r\n<\/div>\r\n\r\n<!-- 5. COMMON MISTAKES -->\r\n<h2 id=\"common-mistakes\">Most common mistakes when setting up a holding company in Serbia<\/h2>\r\n\r\n<div class=\"zl-tldr\">\r\n  <strong>TL;DR:<\/strong> Four mistakes come up repeatedly. The first and costliest: restructuring after operations have started, because transferring shares to a subsequently formed holding triggers a tax that would have been zero had the holding been in place from the start. The other three are: a holding without economic substance, neglected transfer pricing documentation, and failure to notify the National Bank of Serbia of investments in foreign subsidiaries or of foreign investments in a Serbian company.\r\n<\/div>\r\n\r\n<p>These mistakes are not found in statutory provisions. They appear in the first year of the structure's operation, and they are more expensive to fix than to prevent:<\/p>\r\n\r\n<ul>\r\n  <li><strong>Restructuring after the operating LLC has been incorporated:<\/strong> the costliest mistake. The client forms an LLC, starts operations, then 18 months later decides a holding is needed. The transfer of shares to a newly incorporated holding may be treated as a disposal for consideration and triggers capital gains tax. There is no retroactive exemption. The structure must be planned before the first entity is incorporated.<\/li>\r\n  <li><strong>Holding without economic substance:<\/strong> tax authorities, particularly in relation to cross-border dividend flows, examine whether a holding has real economic substance: employees, business premises and genuine management functions. A purely shell company with no employees at all may face challenges when applying DTA rates on dividends.<\/li>\r\n  <li><strong>Neglected transfer pricing documentation:<\/strong> every transaction between the holding and a subsidiary, whether a loan, a management fee or a lease, must be documented and supported by an arm's length analysis. This is one of the most common findings in Serbian tax audits.<\/li>\r\n  <li><strong>Failure to notify the National Bank of Serbia:<\/strong> investments by a Serbian holding in foreign subsidiaries are direct investments within the meaning of the Foreign Exchange Act and must be reported to the NBS. Failure to report carries administrative sanctions. The same applies in reverse: where a foreign entity invests in a Serbian subsidiary, the NBS must be notified on a quarterly basis.<\/li>\r\n<\/ul>\r\n\r\n<div class=\"zl-notice\">\r\n  <strong>Notice:<\/strong> The structure must be designed before the first entity is incorporated. Post-incorporation restructuring of ownership may trigger tax liabilities that would have been zero with proper upfront planning. If you are unsure which structure fits your situation, consult a lawyer before filing the first registration application.\r\n<\/div>\r\n\r\n<!-- 6. FAQ -->\r\n<h2 id=\"faq\">FAQ: Holding company Serbia<\/h2>\r\n\r\n<!-- Developer note: Apply FAQPage JSON-LD schema to all Q&A pairs below via WPCode. -->\r\n\r\n<h3>Can a foreign entity be the sole shareholder of a holding LLC in Serbia?<\/h3>\r\n<p>Yes. The CLA imposes no restrictions on foreign ownership in LLCs or JSCs. A foreign legal entity may be the sole founder and sole member of a holding company. Full legalisation or apostilling of the founding documents of the foreign parent company is required. The entire incorporation process can be handled by an authorised representative with a power of attorney, without the foreign founder being physically present. Full procedural detail is available in our blog on <a href=\"https:\/\/zuniclaw.com\/en\/company-formation-serbia\/\">company formation in Serbia<\/a>.<\/p>\r\n\r\n<h3>How long does it take to incorporate a holding company in Serbia?<\/h3>\r\n<p>Registration before the BRA takes 5 working days from the signing of the founding act and submission of the electronic application. Where the founder does not hold a qualified electronic certificate issued by a Serbian institution, registration is handled by an authorised representative.<\/p>\r\n\r\n<h3>Does a holding company in Serbia need to employ staff?<\/h3>\r\n<p>There is no statutory requirement to employ staff. However, a holding without a single employee, without business premises and without documented management decisions is exposed to the risk that tax authorities will challenge its entitlement to DTA rates on dividends on grounds of insufficient economic substance. Minimal substance, one employee plus documented decisions, significantly reduces that risk.<\/p>\r\n\r\n<h3>Can a Serbian holding company hold stakes in foreign companies?<\/h3>\r\n<p>Yes. A Serbian company may own stakes or shares in foreign companies. Such an investment constitutes a direct investment within the meaning of the Foreign Exchange Act and must be reported to the National Bank of Serbia. For the foreign exchange and banking aspects, see our guide on <a href=\"https:\/\/zuniclaw.com\/en\/non-resident-bank-account-serbia\/\">opening a non-resident bank account in Serbia<\/a>.<\/p>\r\n\r\n<h3>What is the difference between a holding company and a branch office of a foreign company in Serbia?<\/h3>\r\n<p>A branch office is not a separate legal entity: the foreign parent company is unlimitedly liable for all obligations of the branch. A holding company is a separate legal entity with liability limited to the amount contributed. A branch office cannot hold stakes in other companies in its own name. A holding company can. A more detailed analysis is available in our blog on <a href=\"https:\/\/zuniclaw.com\/en\/branch-office-serbia\/\">branch office and representative office in Serbia<\/a>.<\/p>\r\n\r\n\r\n<p>A holding company Serbia structure is not necessary for every foreign company entering the market. It becomes necessary when there will be more than one entity that is linked by ownership or operations, when significant dividend repatriation to a foreign parent is planned, or when there is a realistic prospect of selling part of the Serbian operations within a few years.<\/p>\r\n\r\n<p>The mistake that carries the highest price is always the same: waiting to \"sort out\" the structure after operations have started. Transferring shares from an operating LLC to a subsequently incorporated holding may trigger a tax that would have been zero had the holding structure been put in place from the outset.<\/p>\r\n\r\n<p>For advice on designing ownership and tax structures before entering the Serbian market, including DTA analysis, Zunic Law advises foreign groups throughout the entire process. Our practice areas are available at <a href=\"https:\/\/zuniclaw.com\/en\/solutions\/\">zuniclaw.com\/en\/solutions\/<\/a>.<\/p>\r\n\r\n\r\n<p style=\"font-family:'Poppins',sans-serif;font-size:14px;font-weight:600;color:rgb(79,94,112);margin:32px 0 8px 0;\">About the authors<\/p>\r\n<div class=\"zl-author\">\r\n  <strong>Written by: <a href=\"https:\/\/zuniclaw.com\/team\/kristina-jevtic\/\" target=\"_blank\" rel=\"noopener\">Kristina Jevti\u0107<\/a><\/strong>, Of Counsel | Zunic Law<br>\r\n  Kristina Jevtic is Of Counsel at Zunic Law Belgrade. Her areas of specialisation include corporate law and structural reorganisations, EU company law, insolvency law, international commercial law and intellectual property law.\r\n<\/div>\r\n<div class=\"zl-author\" style=\"margin-top:8px;\">\r\n  <strong>Reviewed by: <a href=\"https:\/\/zuniclaw.com\/team\/tijana-zunic-maric\/\" target=\"_blank\" rel=\"noopener\">Tijana \u017duni\u0107 Mari\u0107<\/a><\/strong>, Partner | Zunic Law<br>\r\n  Tijana Zunic Maric is a partner at Zunic Law, specialising in corporate law, M&amp;A transactions and labour law. She advises domestic and international clients on structural reorganisations, corporate restructuring and regulatory compliance. Zunic Law is Law Firm of the Year for Serbia 2024 and 2025 according to the Lexology Index.\r\n<\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Updated: April 2026 &nbsp;|&nbsp; 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 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":74749,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[112,132],"class_list":["post-74755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law-en","category-company-formation"],"_links":{"self":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/74755","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/comments?post=74755"}],"version-history":[{"count":5,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/74755\/revisions"}],"predecessor-version":[{"id":74794,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/posts\/74755\/revisions\/74794"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media\/74749"}],"wp:attachment":[{"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/media?parent=74755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zuniclaw.com\/en\/wp-json\/wp\/v2\/categories?post=74755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}