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January 19, 2026

Is It Permissible to Conclude an Annex to an Employment Agreement for Transition from Full-Time to Part-Time Work?

  In a recent judgment, Supreme Court case no. Rev1 33/24 of 15 May 2025, the Court took the position that an employee, following a lawful amendment of the agreed working conditions by way of an annex to the employment agreement providing for part-time work, has no legal grounds to request a court determination of the existence of full-time employment for as long as such annex produces legal effect. This position is particularly noteworthy and significant given that the Labor Law explicitly recognizes such a situation only in the context of employment measures applied in cases of redundancy, which previously...

December 29, 2025

Amendments to the Regulation on Special Conditions for Trade in Certain Types of Goods – Here We Go Again

The Government of the Republic of Serbia has repeatedly amended the Regulation on Special Conditions for Trade in Certain Types of Goods (“Regulation”), with the aim of limiting retail margins and stopping price increases. The Regulation was issued under Article 39 of the Trade Law as a temporary market protection measure, effective from 1 September, with the latest amendments being in force since 1 December 2025. We have already analyzed the Regulation in one of our previous articles. Recent Amendments and Their Practical Application The most recent amendments, including exceptions for fresh fruits and vegetables, fresh meat and fish, eggs,...

December 29, 2025

Tax Santa: What Awaits Us from 1 January 2026?

In the Official Gazette of the Republic of Serbia No. 109/2025, amendments to several tax regulations were published, effective from 1 January 2026. Below, we present the most important updates. Amendments to the Law on Personal Income Tax As every year, the non-taxable portion of income has been increased, so that from 1 January it amounts to RSD 34,221. The first adjustment of this amount, using the annual consumer price index, will be made in 2027. The amendments also include incentives for newly employed persons, in the form of a right to a partial refund of paid income tax. The...

December 29, 2025

New Waste Management Law – Overview of Key Updates for Businesses

The National Assembly of the Republic of Serbia has recently adopted the Waste Management Law (Official Gazette of the RS No. 109/2025) (“Law”). Upon the entry into force of the new Law, the previous Waste Management Law (Official Gazette of the RS Nos. 36/2009, 88/2010, 14/2016, 95/2018 – other law, and 35/2023) ceased to apply, thereby establishing a new regulatory framework governing this area. Set out below is an overview of the key amendments and novelties relevant to manufacturers, importers, distributors and other participants in the waste management system. Waste Management Hierarchy and Material Recovery The new Law retains the...

December 25, 2025

E-Delivery Note: What Do the Adopted Amendments to the Law Bring?

The amendments to the Law on Electronic Delivery Notes entered into force on 12 December 2025, following their publication in the Official Gazette of the Republic of Serbia No. 109/2025. With their adoption, the legal framework for the introduction of the electronic delivery note system has been further clarified, the mandatory application of which begins on 1 January 2026 for certain categories of entities. What Preceded the Adoption of the Amendments to the Law on Electronic Delivery Notes  In our previous articles, we closely followed the process of adopting the Law on Electronic Delivery Notes (“Law”), from the publication of...

December 24, 2025

New Contribution Base Amounts for 2026

Acting in accordance with the Law on Mandatory Social Security Contributions, the Serbian Ministry of Finance has adopted a decision on the new minimum and maximum contribution bases, which will apply as of 1 January 2026. Pursuant to these amendments, the minimum monthly base for the calculation and payment of mandatory social security contributions amounts to RSD 51,297. The maximum monthly base for the calculation and payment of contributions amounts to RSD 732,820. At the same time, it has been stipulated that the maximum annual base for mandatory social security contributions for 2026 amounts to RSD 8,793,840. These amounts were...

December 22, 2025

Engagement of Local Staff in Foreign Embassies in Serbia

Embassies of foreign states in the Republic of Serbia have the right to employ local staff to perform administrative, technical, and auxiliary duties. The engagement of non-diplomatic staff, i.e. administrative and technical personnel such as a business secretary, financial, translator, typist, archivist, porter, gardener, cook, driver, and other auxiliary staff, is considered the engagement of personnel that is not directly related to the sovereignty of the state or its public relations. The primary issue that arises in this context is which law should be applied to the employment of local staff in foreign embassies in Serbia. When determining the applicable...

December 22, 2025

Conversion of Claims Against a Company Into Share Capital

The conversion of claims against a company into share capital represents one of the methods for increasing the share capital of a limited liability company. The procedure for increasing the share capital begins with a resolution of the general meeting, after which a registration application is submitted to the Business Registers Agency, together with the relevant documentation. Although the legal framework is relatively clear, certain practical dilemmas and contentious issues often arise. This article considers the two most common issues encountered by limited liability companies when initiating this procedure. Must Previously Subscribed Contribution Be Paid, i.e., Fully Provided? When converting...

December 18, 2025

When Are Pseudonymized Data Still Personal Data?

The Court of Justice of the European Union (“CJEU”) has delivered a judgment clarifying when pseudonymized data are considered personal data within the meaning of the General Data Protection Regulation (“GDPR”). Following an appeal lodged by the European Data Protection Supervisor (“EDPS”), the case came before the CJEU, which examined the criteria under which pseudonymized information may still be regarded as personal data, in the context of its transfer to third parties. The judgment provides important guidance for data controllers regarding the obligations they have when sharing pseudonymized data. Proceedings Before the Lower Instance Courts of the EU  The dispute...

December 17, 2025

Law on e-Sick Leave Comes into Force

On 12 December 2025, the previously announced Law on the Exchange of Data, Documents and Notifications in Cases of Temporary Incapacity for Work Using the Software Solution “e-Sick Leave – Employer” (Official Gazette of the Republic of Serbia No. 109/2025) (“Law”) entered into force, as discussed in our earlier articles available here and here. Subject Matter of the Regulation The Law regulates the exchange of data, documents, and notifications between users of the software solution “e-Sick Leave – Employer” (“System”) and the information and communication systems of the Ministry competent for health affairs and the mandatory health insurance organization, within...

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