Tax

Over the last couple of years Serbian tax policy has been marked by two seemingly opposite trends: an attempt to create a tax environment which will favor and attract new investment, and an urgent need to tighten up much deteriorated fiscal discipline amongst Serbian businesses and individuals. As a result, tax laws and regulations change frequently, and tax audits are now commonplace and often quite rigorous. In such an environment, sound and practical tax advice on tax implications of any given transaction is key to reducing tax liability, but also to protect business from fines and even criminal liability which may result from routine tax controls.

MIM Law prides itself on having excellent tax lawyers who provide a full spectrum of tax services, from tax planning, tax compliance, tax due diligence to tax litigation. We advise clients in all areas of tax, in Serbia, Montenegro and Bosnia and Herzegovina. In giving tax advice, we apply a multidisciplinary approach that combines tax and legal expertise, so as to give advice which is both cost-effective and compliant with the law.

Our Tax advisory services cover:

– Tax implications of all types of commercial operations
– M&A taxation, including tax due diligence, tax optimization of acquisition structures and post-acquisition tax restructurings
– Taxation of real estate, including investment, property taxes, disposals of property and capital gains, and rental income taxation
– Taxation of financing projects, including taxation of general lending, project finance, taxation of financial instruments and derivatives, and taxation of providers of financial services
– Payroll taxes, including analysis and optimization of tax costs related to work-force, tax implications of employee stock option plans, etc.
– Tax status and tax liability of foreign nationals, optimization of their global taxes and compliance with Serbian tax obligations;
– Tax disputes, including administrative disputes, and defense in criminal proceedings concerning tax avoidance;
– Personal income taxation, including inheritance and gift taxes, property taxes and tax structuring of personal income and tax structuring of investment of personal income.