Serbia: seconding Austrian nationals to work in Serbia and applying the Double Taxation Treaty between the two countries
It is commonplace for foreign companies active in the Republic of Serbia, including Austrian firms, to second their employees to the country via their affiliates or business partners. In the practical application of such secondments, one must differentiate between secondments in which seconded employees are employed for a fixed term with an employer in Serbia, and those in which employees are not employed by an employer in the country.
In the second instance, the foreign employer is simply making its employees available to the employer in Serbia, with the seconded employees working for the Serbian employer but continuing to receive remuneration from their original (for the purposes of this article, Austrian) employer. In this instance, the local company, pursuant to an agreement concluded with the employer seconding the employees, reimburses the foreign employer for ‘seconded staff’ services for an amount equal to that of the remuneration and expenses of the seconded employees.
In terms of taxing the remuneration of foreign nationals seconded to work in Serbia, attention should be paid as to whether the two countries (Serbia and the country from which the employees are being seconded) have concluded a double taxation treaty…
Click on the link below to read the rest of the Schoenherr briefing.
Sign in or Register to continue reading this article
It's quick, easy and free!
It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.Register now
Why register to The Lawyer
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.
More relevant to you
To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.
News from Schoenherr
Analysis from The Lawyer
Bulgaria is a vibrant car components and business process outsourcing centre, while its IT and telecoms sectors are catching the eye of investors too.
Regulators are ramping up the pressure in the aftermath of recession, leaving firms to compete for compliance and restructuring work