Serbia: Corporate income tax law amendments passed by Parliament
Amendments are effective January 1, 2025
Amendments to the corporate income tax law were passed by the Parliament on November 27, 2024, and published in the Official Gazette No. 94 (dated November 28, 2024). The amendments, which are effective January 1, 2025, relate to:
- Responsible person for filing tax returns in case of liquidation or bankruptcy
- Deadlines and tax period for filing the tax return in case of liquidation or bankruptcy
- Liability of the owner of the liquidated company
- Bankruptcy
- Deletion of a branch of a foreign company
- Who submits CIT returns in case of status changes
- Report on the division of rights and obligations of the legal predecessor
- Harmonization of relevant by-laws
Read a November 2024 report prepared by the KPMG member firm in Serbia