Tax Care: yearly tax and legal support in Serbia

What the engagement covers

An attorney of the office and a tax adviser we work with share one file about the client for twelve months. The scope below is the standard one; it is adjusted in the written agreement to the client's income and assets.

• Annual tax analysisA written analysis once a year: tax residence, applicable treaty, what is taxed in Serbia, what the home country still sees, what to change before the year ends.
• Tax residence certificateRequest for and collection of the certificate from the Tax Administration, once a year.
• Tax Administration correspondenceReply to every request, notice or assessment within the statutory deadline, including an appeal where needed.
• Annual personal returnPreparation of the client's annual personal income tax return in Serbia, with the tax adviser, where the income requires one.
• Quarterly checkA quarterly look at the tax account of the company and of the client, so a small balance does not lead to a blocked account.
• Written questionsWritten answers from the tax adviser on a dividend, a sale of property, crypto, income from abroad, a gift to family.
• CoordinationCommunication with the client's accountant in Serbia and adviser abroad, so each knows what the other did.
• Review at the startA review of the client's tax position at the start of the engagement.

What it does not cover

Bookkeeping and the company's monthly filings, which are done by a licensed accountant; representation in tax disputes before the courts, which is agreed separately; and any structure meant to hide income from the client's home country, which we do not do. Serbia exchanges information on request and applies FATCA.

How the fee is agreed

The fee is agreed in writing before the engagement starts, as a fixed annual amount under the Attorney Tariff of the Serbian Bar Association, and is paid in advance to the attorney's business account. The engagement runs for twelve months and is renewed by a new written agreement.

How we handle it

1. Review of the positionWe read the client's residence, sources of income, assets in Serbia and the home country's rules.
2. Written agreementScope, fee and the twelve-month term are set out in writing. Nothing starts before it is signed and the fee is paid.
3. First analysisWithin ten working days the client receives the first written tax analysis and the list of what we will do that year.
4. The yearWe request the certificate, answer the Tax Administration, prepare the return and check the accounts quarterly.
5. RenewalThirty days before the end we send the agreement for the next year.

What to send us

• Residence permit and passport data page
• Overview of sources of income (employment, company, dividends, rent, abroad)
• APR excerpt of the company, if any
• Contact of the accountant in Serbia
• Any open notice from the Tax Administration
• Tax residence certificate from the home country, if any

Frequently asked questions