Serbia: Property tax legislative changes effective in 2022

Provisions in legislative measures effective in 2022

Provisions in legislative measures effective in 2022

Legislative measures concerning the property tax law are effective 1 January 2022.

Provisions under the legislation address what property is subject to property tax (to include certain leases of residential housing), property tax in the case of a transfer of a motor vehicle, application of local government decisions, and how to determine the property tax for 2022.

The legislation also addresses the tax on the transfer of absolute rights and tax on inheritance and gift (including when an open-end investment fund or alternative investment fund that is not a registered legal entity is involved).

Read a December 2021 report prepared by the KPMG member firm in Serbia


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