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…

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