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5,29%03.02.2009.Fiscal reliefs – abolishment of capital gains tax and tax on transfer of absolute rights
Fiscal reliefs – abolishment of capital gains tax and tax on transfer of absolute rights
Pursuant to provisions of the Law on Temporary Exemption from Taxation of Individual Income for Certain Kinds of Income (“RS Official Gazette”, No. 5/09), which was passed on 21st January 2009, and came into effect on 30 th January 2009, the capital gains tax (20%) on the income realized from transfer with the compensation of securities and interest in the property of legal entities shall not be calculated and paid. Temporary exemption is applied from the day when this law came into effect to the end 2009, for transfers executed in that period.
Also, on 21 st January 2009, the Law on Modifications and Amendments to the Law on Property Tax (RS “Official Gazette”, No. 5/09) was adopted, which permanently abolishes taxation of transfer of absolute rights (0.3%) for transfer of an interest in a legal entity and of securities. This law came into force on 30 th January 2009.
Pursuant to provisions of the Law on Temporary Exemption from Taxation of Individual Income for Certain Kinds of Income (“RS Official Gazette”, No. 5/09), which was passed on 21st January 2009, and came into effect on 30 th January 2009, the capital gains tax (20%) on the income realized from transfer with the compensation of securities and interest in the property of legal entities shall not be calculated and paid. Temporary exemption is applied from the day when this law came into effect to the end 2009, for transfers executed in that period.
Also, on 21 st January 2009, the Law on Modifications and Amendments to the Law on Property Tax (RS “Official Gazette”, No. 5/09) was adopted, which permanently abolishes taxation of transfer of absolute rights (0.3%) for transfer of an interest in a legal entity and of securities. This law came into force on 30 th January 2009.
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