Free Zones Free Zones can be established in Serbia. Parts of the Business Park Area are reserved for a Free Zone.
Double Taxation
Country Dividends* Interest Royalties
Italy, Romania 10 10 10
Germany 15 0 0
Croatia, Bosnia and Herzegovina 10/5 10 10
Slovenia 10/5 10 10/5
Ukraine 10/5 10 10/0
Czech Republic 10 10 10/5
Belgium 15/10 15 0
France, Sweden 15/5 0 10
Denmark, Finland, Netherlands 15/5 0 10
Bulgaria, Hungary, Macedonia, Poland, Russia, Slovak Republic, United Kingdom
15/5
10
10
* If the recipient company owns / controls at least 25 percent of the equity of the paying company,
the lower of the two rates applies.
Source: PricewaterhouseCoopers
Corporate Law Limited liability companies can be founded within a couple of days with an equity of only 500 EUR.
Companies can file annual reports by IAS.
Foreign Investors have the same rights and duties as Serbian citizens.
Customs Rate Goods imported to Serbia for capital investments are free of custom duties.
page 1 2