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e-sick Leave

Adopted Law on the Exchange of Data, Documents and Information in Cases of Temporary Work Incapacity Through the Software Solution “e-sick Leave – Employer”

On December 3rd, 2025, the Law on the exchange of data, documents and information in cases of temporary work incapacity through the software solution “e-Sick Leave – Employer” (hereinafter: “the Law”) was adopted, which enters into force on December 12th, 2025. Below is an overview of the most important changes that will apply to employers upon entering on force of the Law.

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The newly adopted Law on Special Conditions for Recording, Registration of Rights to Real Estate

The newly adopted Law on Special Conditions for Recording, Registration of Rights to Real Estate

With the adoption of the Law on Special Conditions for the Registration and Entry of Rights in Immovable Property (“Official Gazette of RS”, No. 91/2025), which entered into force on October 24, 2025 (hereinafter: the “Law”), a new opportunity arises for the registration of buildings and ownership rights for a large number of properties that have not been previously recorded in the cadastre.

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Taxes

Law on Amendments to the Corporate Income Tax Act Adopted

On November 27, 2024, the Law on Amendments to the Corporate Income Tax Act (“Official Gazette of the Republic of Serbia,” Nos. 25/2001, 80/2002, 80/2002 – other law, 43/2003, 84/2004, 18/2010, 101/2011, 119/2012, 47/2013, 108/2013, 68/2014 – other law, 142/2014, 91/2015 – authentic interpretation, 112/2015, 113/2017, 95/2018, 86/2019, 153/2020, 118/2021, and 94/2024) (hereinafter referred to as the “Law”) was adopted. The Law came into force on December 6, 2024, and started to be applied on January 1, 2025.

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Law on amendments and supplements to the law on alternative investment funds adopted

The National Assembly of the Republic of Serbia adopted on November 27, 2024, the Law on Amendments and Supplements to the Law on Alternative Investment Funds (“Official Gazette of the Republic of Serbia” Nos. 73/2019 and 94/2024) (hereinafter: the Law), which came into force on December 6, 2024, except for Article 4, which will be applied starting from February 7, 2025.

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CT Legal at the HRevolution

CT Legal at the HRevolution – Generations through Innovation Conference

On Thursday, October 26, 2023, the conference “HRevolution – Generations through Innovation” was held in the organization of O.U.R. HR. The conference is dedicated to trends and innovations in human resource management that contribute to business development. The conference gathered HR experts and CEOs from different industries.

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Buildings

The construction industry in light of the new amendments to the Law on Planning and Construction

The recently adopted Amendments to the Law on Planning and Construction are explained by the need to encourage the market economy in an environment of more favorable conditions for foreign investments, then to encourage faster local economic development, as well as GDP growth. From a wide range of changes in the legislative framework, we highlight some of the most important, designed to enhance legal certainty for investment and construction in the Republic of Serbia.

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New solutions and requirements according to the newly adopted Law on Electronic Communications

In the light of harmonizing domestic positive legislation with the European Union, the new Law on Electronic Communications has been in force since May 7, 2023 whereby it is synchronized with the EECC directive, adopted by the European Union in December 2018. Enhancing business conditions in the area of electronic communications, strengthening the mechanisms for protecting users’ rights, as well as encouraging domestic and foreign investments are just some of the aims of the new law.

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Amendments to the Personal Income Tax Law Adopted

Amendments to the Personal Income Tax Law Adopted

On December 9th 2022, National Assembly of Republic of Serbia adopted Amendments to the Personal Income Tax Law („Official Gazette of the Republic of Serbia“, no. 24/2001, 80/2002, 80/2002 – other laws, 135/2004, 62/2006, 65/2006 – corrected, 31/2009, 44/2009, 18 /2010, 50/2011, 91/2011 – decision of the US, 7/2012 – harmonized din. amount, 93/2012, 114/2012 – decision of the US, 8/2013 – harmonized din. amount, 47/2013, 48 /2013 – amended, 108/2013, 6/2014 – harmonized din. amount, 57/2014, 68/2014 – other laws, 5/2015 – harmonized din. amount, 112/2015, 5/2016 – harmonized din. amount, 7/2017 – harmonized din. amount, 113/2017, 7/2018 – harmonized din. amount, 95/2018, 4/2019 – harmonized din. amount, 86/2019, 5/ 2020 – harmonized din. amount, 153/2020, 156/2020 – harmonized din. amount, 6/2021 – harmonized din. amount, 44/2021, 118/2021, 132/2021 – harmonized din. amount, 10/2022 – harmonized din. amount, 138/2022 and 144/2022 – harmonized din. amount) (hereinafter: Law), which came into effect on January 1st 2023.

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Integration

Decision on Provision of Legal Protection in the Republic of Serbia to Displaced Persons Coming From Ukraine

On March 17, 2022, the Government of the Republic of Serbia for the first time used the legal mechanism for providing temporary protection under Article 74 of the Law on Asylum and Temporary Protection („Official Gazette of RS“, No. 24/2018; hereinafter: the Law) by passing the Decision on providing temporary protection in the Republic of Serbia to displaced persons coming from Ukraine („Official Gazette of the RS“, No. 36/2022; hereinafter: the Decision). The Decision was published on March 18, 2022 in Official Gazette of the RS“, No. 36/2022, and entered into force the following day, March 19, 2022.

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Office

Law on Amendments to the Law on Electronic Invoicing Adopted

The Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 118/2021) enters into force on the eighth day On December 23, 2021, the National Assembly of the RS, at its regular session, adopted the Law on Amendments to the Law on Electronic Invoicing (hereinafter: the Law). The Law was published on December 29, 2021 in the „Official Gazette of RS“ no. 129/2021, and entered into force on December, 30, 2021.

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Law on Amendments to the Law on Personal Income Tax

Law on Amendments to the Law on Personal Income Tax

The Law on Amendments to the Law on Personal Income Tax (“Official Gazette of RS”, No. 118/2021) enters into force on the eighth day from the day of its publication in the “Official Gazette of RS”, i.e. on December 17, 2021, and it shall apply from January 1, 2022, except for the provisions of Article 7 of this Law, which shall apply from March 1, 2022.

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Law on Amendments to the Law on Contributions for Compulsory Social Insurance

Law on Amendments to the Law on Contributions for Compulsory Social Insurance

The Law on Amendments to the Law on Contributions for Compulsory Social Insurance (“Official Gazette of the RS”, No. 118/2021 – hereinafter: the Law) entered into force on the eighth day from the day of its publication in the “Official Gazette of the RS”, i.e., 17. December 2021, and shall apply from 1 January 2022, except for the provisions of Article 7 of the Law which shall apply from 1 March 2022.

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Office

Amendments To The Company Law Adopted

On November 17, 2021, the National Assembly of the Republic of Serbia adopted the Law on Amendments to the Company Law, which entered into force on November 27, 2021 (hereinafter: the Law or Company Law). The Law was published in the Official Gazette of the Republic of Serbia no. 109/2021 of 19 November 2021.

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e-commerce

New Consumer Protection Law Adopted

National Assembly of the Republic of Serbia has adopted the new Law on Consumer Protection on September 9, 2021, which entered into force on September 19, 2021. The new law begins to apply from December 20, 2021.

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LAW ON TRADE SECRETS PROTECTION ADOPTED

Law On Trade Secrets Protection Adopted

The new Law on Trade Secret Protection (Official Gazette of RS no 53/2021) entered into force on June 5, 2021, on which day the Law on Trade Secret Protection from 2011 (Official Gazette of RS no 72/2021) ceased to be valid.

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Gender Equality Law adopted

The National Assembly has adopted the new Law on Gender Equality on May 24, 2021, which has entered into force on June 1, 2021, except for the provisions of the law relating to unpaid housework, the provision of specialized support services for victims of violence and the publication of annual statistics that will begin to apply from January 1, 2024. 

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passport

Simplified procedure for obtaining a work and residence permit for foreign citizens

Law on Amendments to the Law on Foreigners (“Official Gazette of RS”, No. 31/2019) and Law on Amendments to the Law on Employment of Foreigners (“Official Gazette of RS”, No. 31/2019 – hereinafter: Law Amendments), were adopted in April of 2019, in order to improve the procedure for issuing a residence or work permit to a foreigner and have started to apply from 7th of May 2019.

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work from home

Ministry of Labour publishes Guide for Safe and Healthy Work from Home

The Directorate for Safety and Health at Work of the Ministry of Labour, Employment, Veterans and Social Affairs has developed a Guide for Safe and Healthy Work from Home, which was published on January 18, 2021 on its official website. The guide for work from home is intended for employers and employees with practical guidelines to facilitate work in a new situation.

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seminar

CT Legal holds seminar on the Agency Employment Law

Jovana Tomić, attorney at law and partner at CT Legal Law Office, on February 20, 2020 held a seminar on the Agency Employment Law organized by Public Aktiv d.o.o., a company that provides training and organization of seminars to enable attendees to successfully resolve issues they encounter in practice and to get acquainted with new regulations and their interpretations by relevant experts.

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Begin

Amendments to Tax Regulations – Test of Entrepreneurs Independence

The Serbian Parliament adopted the Law on Amendments to the Law on Individual Income Tax applicable from January 1, 2020, except for the provisions regarding the exemption from the tax on earnings based on the employer performing innovative activity, which will apply starting from March 1, 2020.

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