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Serbia Publishes Deemed Arm's Length Interest Rates for Related Party Loans for 2024

14 June 2024

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Approved Changes

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Serbia

Serbia's Tax Administration has published the rulebook on interest rates that are deemed to be at arm's length for related party loans in 2024 (regardless of the year a loan was originally granted). The rulebook was originally published in the Official Gazette on 31 May 2024 and entered into force on 8 June 2024. The rates, which vary by taxpayer type, loan term, and the denomination of the loan, are as follows: For banks and leasing companies: 5.02% on short-term loans in RSD; 5.16% on long-term loans in RSD; 4.31% on EUR loans and RSD loans indexed in EUR; 5.02%...