Bosnia and Herzegovina
Corporate - Branch incomeLast reviewed - 21 April 2023
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.