International treaty

Serbia: tax treaties

Tax treaties and related documents between the UK and Serbia.

Documents

Details

Synthesised Text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention

The 1981 Yugoslavia/UK Double Tax Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

  • 1 January 2019 for taxes withheld at source
  • 1 April 2019 in the United Kingdom for Corporation Tax
  • 6 April 2019 in the United Kingdom for Income Tax and Capital Gains Tax
  • 1 April 2019 for all other taxes levied by Republic of Serbia for taxable periods beginning on or after that date

1981 Yugoslavia/UK Double Taxation Convention - in force

The double taxation convention between the UK and Yugoslavia came into force on 16 September 1982.

The convention is effective from 1 January 1983 and continues to apply to Serbia and Bosnia-Herzegovina. It applied to Croatia until 1 January 2016, when it was replaced.

The agreement came into effect in the UK from:

  • 1 April 1983 for Corporation Tax
  • 6 April 1983 for Income Tax and Capital Gains Tax
Published 2 March 2014
Last updated 12 October 2018 + show all updates
  1. Synthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention has been added.
  2. First published.