Tax Aspects of Posted Workers and Cross-Border Work

Tax aspects of posting workers and cross-border work

Documents

• Agreement on the Allocation of Tax and Contribution Obligations Between a Domestic and a Foreign Employer in Cases of Dual Employment (Split Payroll)
• Rulebook on Tax Policy for International Employee Mobility (Global Mobility Policy)
• Freelancer's Declaration of Income Earned from Foreign Principals for the Purpose of Self-Assessment of Tax
• Declaration on the Cessation of the Obligation to Pay Contributions in the Republic of Serbia on the Basis of Inclusion in the Social Insurance System of Another State
• Tax Liability Assessment Form for Employers Engaging Workers Performing Work from Abroad
• Tax Obligations and Gross-Up Clause in an Employee Secondment Agreement
• Employer's Certificate of Salary Paid for Work Performed Abroad for the Purposes of Tax Filing in Another State
• Rulebook on Remote Work from Abroad with Tax-Related Day Limitations (Work from Anywhere)
• Annex to the Employment Agreement on Remote Work from Abroad with Regulation of Tax Obligations and Risks
• Agreement between an Employee and a Foreign Employer on Assuming the Obligation to Calculate and Pay Taxes and Contributions in the Republic of Serbia
• Tax Return for Self-Assessment of Personal Income Tax on Earnings Received from a Foreign Employer
• Request for Recognition of Tax Credit for a Natural Person with Respect to Wage Tax Paid Abroad
• Request for Income Tax Exemption for a Non-Resident Employee Based on the 183-Day Rule Under a Double Taxation Avoidance Agreement
• Record of Working Days by Country for a Cross-Border Worker (Travel Calendar)
• Employee Declaration on the Number of Days Spent in Another State for the Application of the 183-Day Rule
• Request for Refund of Social Security Contributions Paid in Two Countries for the Same Period
• Request for Extension of Application of Domestic Social Security Regulations During Posting (Extension of Secondment/Détachement)
• Shadow Payroll Salary Calculation Form for a Posted Employee
• Tax Protection Agreement for an Employee on International Assignment
• Request for Issuance of Certificate on Application of Domestic Social Insurance Regulations During Secondment Abroad
• Hypothetical Tax (Hypo Tax) Calculation Form for a Posted Employee
• Tax Equalization Agreement with an Employee Assigned to Work Abroad