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Belgrade – The Association of Freelancers and Entrepreneurs stated that, according to the Income Tax Law, citizens working and living abroad will also pay taxes and contributions.
Source: Tanjug
Photo: Depositphotos / AndreyPopov
Regarding the doubts and public interpretations of the last days about whether our diaspora is also obliged to pay the Milan Trbojevi personal income tax, the tax advisor says that everyone who is resident in Serbia is a taxpayer.
Therefore, our citizens abroad, if they meet the conditions to be considered residents, and according to the Law on Personal Income Tax, residents of Serbia are citizens who reside in Serbia for 183 days or more. They either have registered residents or have a business center here. and life activities.
“In Serbian, if there is an apartment, a family or a company here,” explains Trbojevi.
According to its regime, in both situations, the citizen is obliged to pay personal income tax as well as contributions to social security, that is. pension-disability and medical insurance. Taxes and contributions can be paid on the basis of a copyright agreement or other income and, potentially, depending on the amount of income, the annual personal income tax.
Trbojevi emphasizes that it is not a new legal solution, because it has existed in our legislation for years, only now the story about it is relevant, due to its similarity with the obligations of influencers.
Thus, it states that, for example, the question was whether a citizen of Serbia traveling on a ship for 10 months is obliged to pay taxes in Serbia. The answer is yes, because although your stay in Serbia for more than 10 months does not meet the first condition of residence, therefore you have residency in Serbia, your family is there, you meet the second condition and you are obliged to pay taxes.
Trbojevic, however, states that our citizens working abroad may be exempt from paying personal income tax or part of that tax here, if in the country where they live, their salary tax is paid and Serbia has a double taxation agreement with that country.
But even then, he notes, social security contributions cannot be released and have to be paid in both countries.
“In cases where they do not meet the conditions for tax exemption, in the country where they work, they pay taxes on the salary they receive. What they have left in Serbia is calculated as gross salary and taxes and pension contributions are paid, thus disability and health insurance are paid, “explains Trbojevi.
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