Bosnia and Herzegovina

FBiH residency

In the Federation of Bosnia and Herzegovina, a resident is a physical person who:

• has residency in the Federation of Bosnia and Herzegovina, or
• resides in the Federation of Bosnia and Herzegovina, continuously or in intervals, for 183 days or more during one calendar year.

RS residency

In Republika Srpska, a resident is a physical person who fulfils one of the following principles of residency:

• has permanent residence in Republika Srpska,
• abides in the territory of Republika Srpska, continuously or with interruptions, for 183 days or more in a 12-month period starting or completing in the tax year, or
• has a permanent place of living and centre of vital interests in Republika Srpska.

BD residency

In Brčko District, a resident is a physical person who:

• has residence in the territory of Brčko District,
• is dwelling in the territory of Brčko District, continuously or with interruptions, for 183 or more days in any tax period,
• has residence in Brčko District and obtains income from the Brčko District budget based on dependent activity performed outside of the Brčko District territory, or
• has residence in the entities earning income at an employer based in the Brčko District.