Law on Determining the Origin of Property and the Special Tax

Although adopted and being in force since the beginning of 2020, the law that attracted so much attention will begin to apply on 12th March 2021.

There are two reasons for such interest, one coming from the general public, given that this law was announced from time to time by various political parties which were in power during the last 20 years, the other coming from the competent public, given the solutions provided for in the law.

During one year period, the Ministry of finance tried to remedy its deficiency through amendments which have been adopted by The National Assembly of the Republic of Serbia last week. Our Partners Jelena Milinović and Nikola Djordjević, with Senior Associate Marko Mrdja, give the following insight into how already detected problematic solutions from this Law leave uncertainties in respect to the practical solution of these issues and whether the application of the law will contribute to the fulfillment of its purpose and the goal set out the by the proponent as the reason for the adoption of the law.

The full analysis can be found HERE.

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