Tax Residency of Foreigners in Serbia 2026.

Tax residency of foreigners in Serbia is not determined solely by the number of days spent in the country. A foreign national can become a Serbian tax resident even before spending 183 days in Serbia, if they have a place of abode or centre of business and vital interests here.

Tax status is not the same as citizenship, temporary residence, permanent settlement or the right to work. A foreigner may have approved residence and still not be a tax resident, but may also meet the tax criteria before obtaining a long-term residence permit.

Once a person becomes a tax resident of Serbia, income from abroad may also become relevant. If another state simultaneously considers that person its own tax resident, the corresponding double taxation treaty applies, where such a treaty exists.

What Is Tax Residency

Tax residency determines the scope of a natural person’s tax obligations toward a particular state.

A Serbian tax resident is in principle subject to taxation on income earned both in Serbia and abroad. This is often described as taxation of worldwide income, but the exact obligation depends on the type of income, domestic tax regulations and international agreements.

A Serbian tax non-resident may be a taxpayer for income connected with Serbia. This can include income from work performed in Serbia, from leasing real estate, dividends from a domestic company, capital gains and other income from a Serbian source.

Tax residency should be distinguished from:

citizenship
temporary residence
permanent settlement
registration of address
residence in the administrative sense
the right to work
the single permit
founder or director status
the tax residency of a business company

Who Is Considered a Serbian Tax Resident

A foreign national can be considered a tax resident of Serbia if they meet at least one of the following criteria:

has a place of abode in Serbia
has the centre of business and vital interests in Serbia
stays in Serbia for 183 days or more within a 12-month period that begins or ends in the relevant tax year

These criteria are alternative. It is not necessary for a foreigner to meet all three at the same time.

This means a person can become a Serbian tax resident even though they have spent less than 183 days here, if their personal, family or business ties are sufficiently strongly connected to Serbia.

Is the 183-Day Rule the Only Criterion

The 183-day rule is not the only criterion of tax residency.

A common misconception is that a foreigner automatically remains a tax non-resident until they spend 183 days in Serbia. Such a conclusion disregards the place of abode and the centre of business and vital interests.

For example, a foreigner may arrive in Serbia in September, rent an apartment for a longer period, relocate their family, start employment and manage their business from Serbia. Even though they may not spend 183 days in the country by the end of the year, their overall circumstances may indicate tax residency.

The number of days is important, but it is not the only element of the assessment.

How the 183 Days of Stay in Serbia Are Calculated

Under the 183-day rule, it is not necessarily only the calendar year from 1 January to 31 December that is observed.

What matters is 183 or more days within a 12-month period that begins or ends in a particular tax year.

In the calculation:

continuous and interrupted stays are added together
all relevant entries and exits are taken into account
short trips abroad do not erase previously accumulated days
part of a day may be counted as a full day
transit without an actual stay may be treated differently

A foreigner who travels frequently should keep their own record, as the last passport stamp does not always show the complete number of days spent in Serbia.

Are the Day of Entry and the Day of Exit Counted

The day of entry and the day of exit can be counted as full days of stay.

If a person is physically present in Serbia during at least part of a day, that day may be relevant for the tax calculation. An exception may exist when the person is only in transit through Serbia without an actual stay.

To prove the number of days, the following may be useful:

passport stamps
plane tickets
boarding passes
border-crossing confirmations
accommodation reservations
lease agreements
travel orders
business-trip records
a calendar of physical presence

For frequent travellers, it is advisable to keep a record of entries and exits throughout the year.

What a Place of Abode in Serbia Means for Tax Purposes

A place of abode for tax purposes should not automatically be equated with every formal registration of address.

The assessment may include:

whether the foreigner has permanently available accommodation
whether they actually live at that address
how long the apartment or house has been available to them
whether it is a family home
whether the accommodation is short-term or long-term
whether the foreigner also has a home in another state
where their everyday life takes place

Registration of an address may be significant evidence, but by itself does not always provide a complete answer.

Hotel accommodation for a few days does not carry the same weight as an apartment that is permanently and continuously available to the foreigner.

What Is the Centre of Business and Vital Interests

The centre of business and vital interests indicates where a person’s most important personal and economic ties are located.

There is no single document that automatically determines the centre of interests. The assessment is based on the totality of the facts.

Vital Interests

Relevant to vital interests may be:

where the spouse lives
where the children live
the school or kindergarten the children attend
the family home
health insurance
the place of medical treatment
social and family ties
everyday activities
a long-term available apartment
the place of habitual life

If a foreigner works in several states but their family permanently lives in Serbia, that circumstance can carry considerable weight.

Business Interests

Relevant to business interests may be:

place of employment
the place from which work is performed
the function of director
ownership in a business company
independent business activity
an office
employees
main clients
bank accounts
investments
sources of income
income-generating real estate
the place where key business decisions are made

Establishing a company in Serbia is not by itself decisive, but it can be important when the founder manages the company from Serbia on a daily basis.

How the Centre of Interest Is Assessed When Ties Exist in Two States

Many foreigners have significant ties with several states.

For example, a person may:

have family in one state
work in another
own an apartment in both
receive income from several sources
manage a company from Serbia
travel frequently

In such cases, the durability and intensity of the ties are assessed.

Important questions may include:

where the main family home is located
where the person spends most of their everyday life
where business decisions are made
where the main source of income is
where the spouse and children are
which home is actually and permanently available
where the person has more stable social and economic ties

Tax analysis does not come down to counting documents. It is necessary to look at the actual way of life.

Does Temporary Residence Automatically Mean Tax Residency

Temporary residence does not automatically mean tax residency.

Temporary residence regulates the foreign national’s right to lawfully stay in Serbia. Tax residency determines their tax status and the scope of their tax obligations.

Still, temporary residence can be important evidence when connected with:

a long-term life in Serbia
a lease agreement
ownership of an apartment
employment
family in Serbia
a stay of 183 days or more
relocation of the centre of interests

A person may have temporary residence and still be a tax non-resident, but may also become a tax resident before the 183 days elapse if they meet another criterion.

Does Permanent Settlement Mean Tax Residency

Permanent settlement represents a strong tie with Serbia.

A person with permanent settlement, a family home, employment and their main business in Serbia can very likely meet the criteria of tax residency.

Nevertheless, if another state simultaneously considers them its resident, the double taxation treaty must be checked.

Permanent settlement therefore represents an important fact, but tax residency is still analysed according to tax regulations and the specific circumstances.

Does Buying an Apartment Create Tax Residency

Buying an apartment does not by itself automatically create tax residency.

A foreign owner may have a property-tax obligation even without being a Serbian tax resident.

An apartment may become important for the residency assessment if:

the foreigner permanently lives there
the apartment is permanently available to them
their family lives there
they carry out business activities from it
they spend a significant number of days in Serbia
they have no stronger centre of interests in another state

A distinction should be made between:

ownership of real estate
property tax
tax on rental income
temporary residence on the basis of ownership
the tax residency of the natural person

Does Establishing a Company Automatically Create Tax Residency

Establishing a company in Serbia does not automatically make the foreign founder a Serbian tax resident.

A commercial company and its owner represent separate tax subjects.

Nevertheless, the company can be important for the centre of business interests when the founder:

manages the company from Serbia on a daily basis
performs the function of director
has an office and employees in Serbia
makes key decisions from Serbia
earns most of their income through the Serbian company
resides in Serbia for a long period

Separately, the following should be analysed:

the tax residency of the company
the tax residency of the natural person
director’s remuneration
salary
dividends
income from the sale of a share
obligations for taxes and contributions

A Foreign Director and Tax Residency

A foreign director may be a tax resident or a tax non-resident of Serbia.

Important for the assessment are:

the number of days spent in Serbia
the place where the work is physically performed
the place where decisions are made
the family home
the place of abode
the director’s remuneration
the paying state
a double taxation treaty
social insurance

Merely registering a foreign national as director with the Business Registers Agency does not automatically determine their personal tax residency.

However, if the director runs the company on a daily basis from Serbia and has their home and family here, these facts can be very significant.

Digital Nomads and Freelancers

A digital nomad or freelancer can become a Serbian tax resident even when working exclusively for foreign clients.

What matters is not only:

where the client is registered
in which currency payment is made
to which account the income is paid
whether the contract exists with a foreign company

Also important are:

the physical place where the work is performed
the number of days in Serbia
an apartment in Serbia
the place where the family lives
the centre of business and vital interests
tax status in another state
the existence of an international agreement

Payment into a foreign account does not automatically exclude the obligation to declare income in Serbia.

Which Income a Serbian Tax Resident Declares

A Serbian tax resident in principle considers income earned both in Serbia and abroad.

This may include:

salary from Serbia
salary from a foreign employer
director’s remuneration
freelance income
consulting services
income from independent activity
dividends from Serbia
dividends from abroad
interest
royalties
income from leasing real estate
capital gains
income from the sale of shares
other taxable income

Taxation of worldwide income does not mean every item of income is automatically taxed twice. It is necessary to check the tax paid in the other state, a tax credit, an exemption and the specific international agreement.

What Obligations Does a Serbian Tax Non-Resident Have

A Serbian tax non-resident may be a taxpayer for income from a Serbian source.

This may include:

salary for work performed in Serbia
remuneration for services performed in Serbia
income from leasing real estate in Serbia
capital gains from real estate
dividends from a Serbian company
interest from Serbia
royalties
director’s remuneration
other income connected with Serbia

Non-resident status does not mean the person has no tax obligations whatsoever in Serbia.

Income from Abroad

A foreigner who becomes a Serbian tax resident should make an overview of their foreign income.

For each item of income it should be checked:

the country of source
the type of income
the date it was earned
the period to which it relates
tax paid abroad
the existence of an international agreement
the method of avoiding double taxation
the deadline for declaration
the appropriate form
supporting documentation

Salary, dividends, interest, rent and capital gains may have different tax treatment.

When Does Tax Residency Begin

Tax residency does not necessarily start only on the 183rd day of stay.

A person relocating to Serbia may, under certain circumstances, be considered a tax resident from the moment of first entry or from the moment the relevant facts arose.

Important for the assessment may be:

the date of first entry
the intention of long-term relocation
the start of employment
the conclusion of a long-term lease
the purchase of an apartment
the family’s arrival
enrolment of children in school
the start of managing a business from Serbia
the date the centre of interests moved

The year of arrival may represent a split tax year, with different status before and after a particular date.

When Does Tax Residency Cease

Tax residency can cease when a person finally leaves Serbia and no longer meets the criteria of place of abode, centre of interests or number of days.

It is important to check:

the date of departure
de-registration of the address
the termination of the lease
the sale or leasing out of the apartment
the departure of the spouse and children
the termination of employment
the cessation of managing the company from Serbia
new tax residency in another state
the number of days after departure

Physical departure from Serbia alone may not be sufficient if the family home, spouse, children and main business remain in Serbia.

The cessation of tax residency should be documented, particularly when the person continues to earn income connected with Serbia.

What Is Dual Tax Residency

Dual tax residency arises when the domestic regulations of two states simultaneously consider the same person their own tax resident.

For example, a foreigner may:

spend 183 days in Serbia
retain a permanent home in another state
have family in another state
work in Serbia
earn income in both states

Both states may then require tax declaration.

If Serbia and the other state have a double taxation treaty, that treaty is used to resolve the conflict.

What Is a Double Taxation Treaty

A double taxation treaty regulates the allocation of taxing rights between Serbia and another state.

The treaty may regulate:

tax residency
salaries
independent services
director’s remuneration
dividends
interest
royalties
income from real estate
capital gains
pensions
other income

A treaty does not mean income will not be taxed anywhere. Its purpose is to determine which state has the right to tax it and to prevent the same income from being finally taxed twice without appropriate relief.

How Dual Tax Residency Is Resolved

Treaties most often use a sequence of criteria for determining the state of residence.

A typical sequence is:

permanent home
centre of vital interests
habitual abode
citizenship
agreement between the competent authorities

The exact wording can differ from treaty to treaty.

For this reason, it is not enough to apply a general model without checking the specific treaty Serbia has with the state of which the foreigner is also a resident.

A Permanent Home in Two States

A foreigner may have an apartment or house available in both states.

It is then checked:

whether both homes are permanently available
whether one apartment is leased to a third party
where the foreigner actually resides
where the family lives
where the main business is located
the nature of the accommodation
whether it is a hotel or a family home

Mere ownership of real estate does not necessarily mean it is a permanent home for the purposes of the treaty.

An apartment that is leased out long-term and not available to the owner may have a different significance from an apartment in which the owner can live at any time.

Centre of Vital Interests Under an International Treaty

If a person has a permanent home in both states, the centre of vital interests is analysed.

Personal Ties

Relevant personal ties may include:

spouse
children
family home
schooling
healthcare
social life
membership of organisations
everyday activities

Economic Ties

Relevant economic ties may include:

employment
a commercial company
the function of director
independent activity
investments
the bulk of income
leased real estate
banking relationships
professional ties

The goal is to determine with which state the person has a closer overall connection.

Habitual Abode

If the centre of vital interests cannot be clearly established, the habitual abode may be analysed.

Important then are:

the number of days in each state
the frequency of stays
the regularity of arrivals
continuity
the pattern of life over a longer period
private and business trips

This criterion is not necessarily identical to the domestic 183-day rule.

It is possible that a person spends 183 days in neither state, yet still habitually resides in one of them more frequently and stably.

Citizenship as a Criterion

Citizenship is usually applied only when the previous criteria do not provide an answer.

This means a foreign national is not automatically a tax resident of their home state merely because they hold its passport.

Tax residency and citizenship represent different legal concepts.

What Is Double Taxation

Double taxation can arise when two states tax the same income of the same person for the same period.

This can happen when:

one state taxes the person as a resident
the other state taxes the income by source
both states consider the person a resident
a certificate of residency has not been provided
the treaty rate has not been applied
a tax credit has not been recognised
the income has not been properly declared

Double tax declaration does not necessarily mean a final double tax burden, if the appropriate rules are correctly applied.

How Double Taxation Is Avoided

Double taxation can be mitigated or eliminated through:

a tax credit
the exemption method
treaty tax relief
a limited withholding tax rate
a certificate of tax residency
proof of tax paid abroad
a refund of overpaid tax
a mutual agreement procedure between competent authorities

The exact method depends on the type of income and the specific treaty.

The Tax-Credit Method

Under the tax-credit method, Serbia may calculate tax on the foreign income but recognise the tax already paid on that same income in another state.

The credit may be limited to the amount of tax that would be paid on that income in Serbia.

For proof, the following may be required:

a certificate from the foreign tax authority
a foreign tax decision
proof of payment
translation of the documentation
a calculation of the income
proof that the foreign tax relates to the same income and period

If the foreign tax is lower than the Serbian tax, the difference may need to be paid.

If the foreign tax is higher, the excess is not automatically recognised in Serbia.

The Exemption Method

Under the exemption method, certain income may be exempt from taxation in one state.

In some systems, the exempted income may nevertheless be relevant for determining the tax rate applied to other income.

The exact treatment depends on:

the specific international treaty
the type of income
the state of source
the person’s tax status
domestic regulations

Salary, dividends, interest, capital gains and pensions may not have the same treaty treatment.

Certificate of Tax Residency

A certificate of tax residency serves as proof that a person is a tax resident of a particular state.

It may be required for the payer to apply:

treaty exemption
a lower tax rate
a tax credit
other more favourable treatment

The certificate is most often issued for a specific tax year and for applying a treaty with a specific state.

It proves the tax status but does not itself create it.

What Is Form POR-1

Form POR-1 confirms that a natural or legal person is a tax resident of Serbia.

It can be used with a foreign payer to apply a double taxation treaty.

POR-1 may be required when a Serbian resident earns:

dividends from abroad
interest
remuneration for services
royalties
salary
other income from a foreign state

The certificate is issued by the Tax Administration for a specific state and year.

What Is Form POR-2

A Serbian non-resident uses Form POR-2 to prove to a domestic payer that they are a tax resident of another state.

The certificate is issued or certified by the competent tax authority of that state.

POR-2 can enable the domestic payer to apply the appropriate rate or exemption under an international treaty.

If the certificate is not available at the time of payment, the domestic payer may be obliged to apply domestic tax rules without the treaty benefit.

How the POR-1 Certificate Is Obtained

The procedure most often includes:

determining the competent Tax Administration branch
preparing the application
stating the state for which the certificate is used
stating the tax year
submitting identification information
attaching documentation when required
submitting the application
collecting the certificate
submitting it to the foreign payer

The application may contain:

first and last name
address
tax identification information
the state for which the certificate is requested
the year
the reason for issuance
the applicant’s signature

Does the Certificate Create Tax Residency

The certificate does not create tax residency.

Residency arises when the statutory criteria are met.

The certificate only formally proves the existing status for a particular tax purpose.

Likewise, a person may be a tax resident even before obtaining the certificate. Not having the certificate can, however, make it more difficult to apply the international treaty when income is paid.

Tax Residency and Declaring Foreign Income

A Serbian tax resident who receives income from a foreign payer should check whether they have an obligation of self-assessment or of filing another tax return.

For a proper assessment it is necessary to determine:

the type of income
the date of payment
the amount
the currency
the exchange rate for conversion
tax paid abroad
contributions
the filing deadline
the appropriate tax form
documentation of the payment

Different types of income may be declared under different rules.

Annual Personal Income Tax

In addition to tax on individual income, a natural person may have an obligation to pay annual personal income tax if their relevant income exceeds the prescribed threshold.

The thresholds change from year to year, so they should be checked for the specific tax year.

In the calculation, the following may be relevant:

total taxable income
personal allowances
dependent family members
special rules for certain persons
tax rates of 10% and 15% applied to the corresponding parts of the base

Paying tax on individual items of income does not automatically exclude the annual tax obligation.

Does Tax Paid Abroad Resolve the Obligation in Serbia

Tax paid abroad does not automatically resolve all obligations in Serbia.

It is necessary to check:

whether the person is a Serbian tax resident
whether the income must be declared
whether an international agreement exists
whether a tax credit is recognised
the amount that can be recognised
whether a difference remains to be paid
whether proof from the foreign tax authority is required
whether the income is included in the annual tax

It is possible for income to require declaration even when, after recognising the foreign tax, no further amount remains to be paid.

Tax Residency and Contributions

Tax residency and social insurance are not the same issue.

A person may be a Serbian tax resident but have a different contributions status based on:

work for a foreign employer
secondment to Serbia
a social security agreement
a certificate of applicable legislation
simultaneous work in two states
the type of contract

A double taxation treaty does not automatically regulate pension, health and other social insurance.

Contributions should be checked separately.

Documentation for Assessing Tax Residency

For assessing tax status, the following may be required:

a passport
a record of entries and exits
a residence permit
registration of address
a lease agreement
proof of ownership of an apartment
an employment contract
a contract with a foreign employer
company documentation
proof of the function of director
proof of the family’s place of residence
confirmation of children’s schooling
health insurance
bank statements
an overview of income
a certificate from another state
proof of tax paid abroad
previous tax returns

Not every document carries the same weight in every case.

Step-by-Step Procedure for Assessing Tax Residency

The assessment most often includes the following steps:

establishing the date of first entry into Serbia
recording all days of stay
checking the 183-day rule
checking the 12-month period
analysing the place of abode
checking the permanently available home
analysing family ties
analysing business and economic interests
determining the possible start of residency
checking tax status in another state
checking the double taxation treaty
applying the criteria for dual tax residency
listing domestic and foreign income
checking tax paid abroad
applying a tax credit or exemption
obtaining the POR-1 or POR-2 certificate
establishing the obligation to file tax returns
checking contributions and social insurance
documenting the beginning or cessation of residency

Common Mistakes by Foreigners

Relying Only on the 183-Day Rule

A foreigner disregards the place of abode and the centre of business and vital interests.

Residency can arise even before day 183.

Confusing Tax Residency with Residence Status

The residence card is mistakenly considered the only proof of tax status.

Tax and immigration status are assessed separately.

Not Declaring Salary from Abroad

A foreigner considers the income irrelevant because it is paid into an account outside Serbia.

The location of the account is not the only criterion.

Disregarding Dividends, Interest and Capital Gains

The analysis is limited only to salary, while other foreign income is not considered.

Assuming Foreign Tax Automatically Excludes the Serbian Obligation

The international treaty, the tax credit and the obligation to declare are not checked.

Not Having a Certificate of Residency

The payer cannot apply the treaty rate or exemption.

Incorrectly Calculating Days

The day of entry, the day of exit and earlier interrupted stays are not counted.

Establishing a Company Without a Personal Tax Analysis

A foreign founder checks the company’s obligations but disregards their own tax residency.

Confusing Tax and Contributions

It is assumed that the double taxation treaty also resolves social insurance.

Leaving Serbia Without Documenting the Change

The person physically leaves Serbia, but their family, home and main business remain here.

How Derya Group Consulting Can Help

Derya Group Consulting supports foreign nationals in organising documentation and assessing issues connected with tax residency.

Support can include:

a preliminary assessment of tax residency
calculating days of stay
analysing the 183-day rule
analysing the place of abode
analysing the centre of business and vital interests
checking the status of a foreign founder
checking the position of a foreign director
analysing the status of a digital nomad or freelancer
reviewing income from abroad
checking the double taxation treaty
analysing dual tax residency
preparing documentation for POR-1
checking POR-2 documentation
organising translation of tax certificates
reviewing tax paid abroad
preparing documentation for tax returns
coordination with an accountant or tax advisor
analysis of contributions and social security agreements
documenting the beginning or cessation of residency

In more complex situations, it is particularly important to connect the information about stay, family, employment, the company and income from several states.

Conclusion

Tax residency of foreigners in Serbia does not depend solely on the 183-day rule. A foreigner can become a Serbian tax resident even earlier if they have a place of abode or the centre of business and vital interests here.

Temporary residence, permanent settlement, ownership of an apartment, establishing a company and the function of director can all be important evidence, but none of these elements alone always provides a definitive and final answer.

A Serbian tax resident may have an obligation to declare income from Serbia and abroad. A Serbian tax non-resident may also have obligations for income from a Serbian source.

If two states simultaneously consider a person their resident, the specific double taxation treaty needs to be checked. A permanent home, the centre of vital interests, habitual abode and citizenship can then be analysed.

A certificate of tax residency, Form POR-1 and Form POR-2 are important for applying international treaties. Tax paid abroad does not automatically exclude the obligation to declare in Serbia, and taxes and contributions should be analysed separately.

Frequently Asked Questions

When does a foreigner become a Serbian tax resident?

A foreigner can become a tax resident if they have a place of abode in Serbia, the centre of business and vital interests, or stay for 183 days or more within the relevant 12-month period.

Is 183 days the only criterion of tax residency?

No. The place of abode and the centre of business and vital interests are separate, alternative criteria.

How are the 183 days of stay in Serbia calculated?

Continuous and interrupted periods of physical stay within the relevant 12-month period are added together. Short absences do not erase previously accumulated days.

Are the day of entry and the day of exit counted?

Yes, presence during part of a day can be counted as a full day, except in special transit situations.

What does the centre of business and vital interests mean?

It is the place with which a person has their most important family, personal, professional and economic ties.

Does temporary residence automatically mean tax residency?

No. Temporary residence and tax residency represent different legal statuses.

Does permanent settlement mean the foreigner is a tax resident?

Permanent settlement represents a strong tie with Serbia, but tax residency is still assessed according to tax criteria and the circumstances of the case.

Does buying an apartment create tax residency?

Not by itself. The apartment can be important if it is permanently available and represents the centre of the foreigner’s life.

Does establishing a company in Serbia create personal tax residency?

Not automatically. It is necessary to analyse where the founder lives, works, manages the company and has their centre of interests.

Can a foreign director be a tax non-resident?

They can, depending on the number of days of stay, place of life, centre of interests and the international treaty.

Does a digital nomad pay tax in Serbia?

They may have tax obligations if they become a Serbian tax resident or earn income that is taxable in Serbia.

Which foreign income does a Serbian tax resident declare?

Salary, dividends, interest, freelance income, rent, capital gains, director’s remuneration and other income may be relevant.

What tax obligations does a Serbian non-resident have?

A non-resident may be taxed on income from a Serbian source, including work in Serbia, leasing real estate and dividends from a domestic company.

When does tax residency begin after arriving in Serbia?

It may begin from the first entry or from the moment the person meets the relevant criterion, not necessarily only from day 183.

When does tax residency cease after leaving Serbia?

It may cease after final departure, once the person no longer has a place of abode, centre of interests, or another criterion of residency in Serbia.

What is dual tax residency?

It is a situation in which two states, under their own domestic regulations, simultaneously consider the same person their own tax resident.

How is residency in two states resolved?

The double taxation treaty is checked, along with criteria such as permanent home, centre of vital interests, habitual abode and citizenship.

What is a double taxation treaty?

It is an international agreement that allocates taxing rights between two states and regulates the elimination of double taxation.

How does a tax credit work?

Tax paid in another state can be recognised up to the amount of tax that would be paid on the same income in Serbia.

What is a certificate of tax residency?

It is a document proving that a person is a tax resident of a particular state for the purposes of applying an international treaty.

What is Form POR-1?

POR-1 is a certificate proving that a person is a tax resident of Serbia.

What is Form POR-2?

POR-2 is used by a Serbian non-resident to prove residency in another state for the purpose of applying an international treaty.

Must tax paid abroad be declared in Serbia?

Income may still need to be declared even when tax has already been paid abroad. The tax credit and treaty must be checked.

Does a double taxation treaty also regulate contributions?

Not automatically. Contributions and social insurance are regulated by separate rules and agreements.