Tax Treatment of Digital Assets in Serbia

Public discussions on the draft Law on digital assets initiated last week by the Serbian Ministry of Finance indicate that operations with digital assets (virtual currency, digital tokens, etc.) will be regulated until the end of the year or at the beginning of 2021.

The draft Law does not deal with the tax treatment of digital assets, JPM Tax Partner Nikola Đorđević has prepared the analysis of possible treatment taking into account current tax laws of the Republic of Serbia and experiences in OECD countries presented in the report OECD (2020), Taxing Virtual Currencies: An Overview Of Tax Treatments And Emerging Tax Policy Issues, OECD, Paris.

The full text of the analysis can be found HERE.

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