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New Rules on Advance Tax Rulings in the Federation of Bosnia and Herzegovina

21 May 2024

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Approved Changes

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Bosnia and Herzegovina

The Ministry of Finance of the Federation of Bosnia and Herzegovina (FBiH) has adopted new rules and procedures for issuing advance tax rulings that apply from 1 June 2024. This includes that the Federal Tax Administration can issue advance, general, and specific tax rulings in relation to individual income tax, corporate income tax, property tax, inheritance and gift tax, property transfer tax, social security contributions, taxes on games on chance, and other collected public revenues. Further, it is provided that cross-border tax rulings can be issued in relation to cross-border business transactions implemented by taxpayers in the Federation of Bosnia...