In the official Gazette of the Republic of Serbia no. 118/2021 from 9.12.2021, the amendments to the Law on Corporate Income Tax were published.
Only one amendment was adopted, which allows the taxpayer not to include the capital gain realized by transferring intellectual property rights to the capital of a resident legal entity in taxable profit, prescribing the conditions that have to be met so that the taxpayer does not lose the right to this tax relief. Also, it was adopted that this amendment to the law applies to the determination, calculation and payment of tax liability for 2022, i.e. for the tax period that begins in 2022.