Rs Cross Border

Serbian cross-border tax for tax year 2026. Covers tax residence of individuals (domicile, centre of business and vital interests, the 183-day test, arrival and departure in the year) and of companies (incorporation or place of effective management); how non-resident individuals and companies are taxed on Serbian income; withholding on dividends, interest, royalties, rent and services paid to non-residents, including the 25% rate for companies on the preferential tax jurisdictions list; claiming treaty relief with a residence certificate; permanent establishment; the foreign tax credit; the 90-day exemption; the newly settled employee relief; and leaving Serbia. Trigger on: Serbian tax resident, 183 days Serbia, non-resident Serbia, withholding tax Serbia, porez po odbitku, nerezident, potvrda o rezidentnosti, PDPO, tax haven list Serbia, moving to or leaving Serbia. Out of scope: rates and returns for residents (serbia-income-tax), corporate tax balance (rs-corporate-tax), payroll (se

mkdir -p ~/.claude/skills/rs-cross-border
curl -L https://claudskills.com/skills/rs-cross-border/SKILL.md \
  -o ~/.claude/skills/rs-cross-border/SKILL.md

@misc{rs-cross-border-2026,
  author    = {openaccountants},
  title     = {Rs Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/rs-cross-border/}
}