EU accession

Serbia’s Corporate Tax Reform Preserves Investment Incentives Through 2037

Serbia’s proposed corporate tax overhaul would remove its flagship investment incentive while introducing broader rules aimed at limiting multinational profit shifting, but the transition between the two systems is set to extend well into the next decade. The legislation would eliminate Article 50a of the Corporate Income Tax Law from January 1, 2028, rather than 2027. Companies that satisfy the existing eligibility requirements by the end of 2027 would retain their tax benefits for the remainder of their existing ten-year…