Bosnia and Herzegovina

Corporate - Branch income

Last reviewed - 13 February 2020

Representative offices of foreign companies can be registered in all three administrative units.

A branch of a foreign legal entity can be registered in the Federation of Bosnia and Herzegovina and in Republika Srpska. The tax treatment of the branch of a foreign legal entity is still quite unclear from the local perspective, so we recommend contacting a tax and accounting specialist.

BD regulations do not allow registration of branch of a foreign legal entity.