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Photo: Kurir / Danijela Vujsić
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 stay in Serbia for 183 days or more , or they have a registered residence here or a business center here. and life activities.
“In Serbian, if there is an apartment, a family or a company here,” explains Trbojevic.
According to him, in both situations, the citizen is obliged to pay personal income tax and social security contributions, 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.
Trbojevic emphasizes that it is not a new legal solution, because it has existed in our legislation for years, only that now the history in this regard has been updated, due to its similarity with the obligations of influencers.
Thus, it states that, for example, it was asked 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, by having a residence in Serbia, your family is there, fulfills the second condition and is 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 the tax on their salary is paid in the country where they live, and Serbia has an agreement with that country to avoid double taxation.
But even then, he notes, social security contributions cannot be released and are required 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,” for disability and health insurance are paid on him. “, explains Milan Trbojevic.
Kurir.rs/Tanjug
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