Withholding Tax & Treaty Relief

Overview

Serbia applies withholding tax (WHT) on dividends, interest, royalties, lease and sublease of immovable and movable property, and certain service fees paid to non-residents. The standard rate is 20%, but double tax treaties with 60+ countries can significantly reduce or eliminate these costs. We handle the full WHT compliance process and help you optimize cross-border payments.

What You Can Expect:

We begin with a thorough analysis of your cross-border transactions and payment structures. From there, we identify applicable treaty benefits, calculate correct WHT rates, and ensure timely filings with the Serbian Tax Authority. Our goal is simple: minimize your tax burden while maintaining full compliance.

Key Focus Area

• WHT calculations on dividends, interest, royalties, and service fees
• Double tax treaty analysis and benefit optimization
• Residency certificate requests and treaty relief applications
• Liaison with Serbian Tax Authority on your behalf
• WHT refund claims for overpaid taxes

Treaty Applications & Documentation

Applying for treaty benefits requires precise documentation and strict deadlines. We prepare residency certificate requests, draft treaty relief applications, and liaise directly with the Serbian Tax Authority on your behalf. Whether you're the payer or recipient, we ensure the process runs smoothly.

WHT Advisory & Structuring

Beyond compliance, we provide full WHT advisory — analyzing the tax treatment of specific transactions, optimizing business structures for cross-border payments, and answering your specific questions. Whether you're paying or receiving, we ensure you never overpay — and help you recover WHT if you already have.

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