It is expected that the protocol will enter into force 1 January 2025.
The protocol to the Serbia-Switzerland income tax treaty was signed on 19 September 2023, adopted by the Serbian Parliament on 27 October 2023, and published in the official gazette on 31 October 2023.
It is expected that the protocol will enter into force 1 January 2025, assuming Serbia receives notice that Switzerland has completed its procedures for the protocol’s entry into force.
The protocol includes provisions relating to:
Read an April 2024 report prepared by the KPMG member firm in Serbia