Kosovo

Treatment of flow-thru business entities

Partnerships are not taxed as they are not recognised as a business entity for tax purposes. Each partner pays their respective share of tax on an individual basis.

Work permits

A foreigner in the Republic of Kosovo may work on the basis of a work or residence permit.

A work permit is issued for employment with physical presence in Kosovo of up to 90 days within a period of 180 days within one calendar year.

Residence permits

For employment or work exceeding the 90-day threshold of work permits, a residence permit is required.

Types of residence permits in the Republic of Kosovo include the following:

• Temporary residence permit: A temporary residence permit is issued for purposes such as employment, secondment, family reunification, secondary and higher education, and humanitarian grounds. It is valid for up to one year.
• Permanent residence permit: A permanent residence permit may be granted to a foreigner who, at the time of submission of the application, has a temporary residence permit continuously for a period of five years in the Republic of Kosovo.