Independence Test for Preduzetnici in Serbia: 2-Minute Self-Check

Working as a preduzetnik or paušalac mainly for one client? Serbian tax law applies a nine-criterion independence test to that relationship. Five criteria met means the income from that client is re-taxed as other income, at about 44% of the gross fee plus interest. Answer nine questions to see where you stand on your own answers, what the exposure could be, and who carries the tax.

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The check takes about two minutes and asks for no personal data. If you want a written review of your contract and working arrangement, you can request a fixed-fee quote at the end, with your answers attached. For the rules behind the questions, read my guide to the independence test for preduzetnici.