Most provisions apply from September 2026, requiring legal entities to disclose true ownership structures via the Serbian Business Registers Agency (SBRA).
Trusts managed from Serbia must now register beneficial owners, while exemptions apply to state-owned entities, bankruptcies, and social capital cases. Existing entities must update records by November 2026.
More details on key updates, and other important information provided by JPM Associates Jana Stanojević and Anđela Šever, from our Belgrade office, is available here.