The Ministry of Production has recently released proper instructions regarding tax deduction incentive. This incentives assists to investments in eligible start-ups and it was declared by Law 27.349. This gives a tax deduction equal to up to 75% of investments made in qualifying companies, limited to 10% of net annual profit. Individuals, who invest directly in ventures and legal persons, who invest in ventures through an Entrepreneur Capital Institution (legal entity, fund or trust established in the country, whose sole purpose is to provide own or third-party resources to a set of ventures) can qualify for the incentive. This guidance also illustrates and provides the necessary documents require for applying this incentives.
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Serbia joins OECD’s Inclusive Framework on BEPS
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