Serbia

For the purposes of the present Law, a resident of the Republic of Serbia shall be understood to mean any individual:

• whose residence or centre of business and vital interests is in the territory of the Republic
• who resides in the territory of the Republic for 183 or more days, continuously or with breaks, over a period of 12 months beginning or ending in the respective taxation year, or
• who is sent abroad for the purpose of working for the diplomatic or consular representative office of the Republic (i.e. working for the Republic in an international organisation for the period of performing the work).

If Serbia has concluded a double taxation treaty (DTT) with another country, the residency status of an individual, in relation to the country with which Serbia has concluded the treaty, will be determined according to the rules outlined within the DTT.