Minister of Finance of the Republic of Serbia on 12 July 2019 rendered the Rulebook on exercising the right to tax exemption for organizing recreation, sports events and activities for employees The Rulebook entered into force on 20 July 2019.
The Rulebook regulates closely conditions for exercising the right to tax exemption regarding expenses incurred by the employer in order to create and maintain conditions for recreation of employees at the workplace, reimbursement of costs of collective recreation of employees, ie. organizing sports events and activities of employees in order to improve health of employees and/or to build better relationships among employees, as well as between employees and the employer. The full article can be found HERE .