Serbia has introduced various tax measures for 2022 through amendments to the laws on corporate income tax, personal income tax, and contributions for social insurance, which were approved in December 2021. With respect to corporate income tax, one key measure is introduced in relation to capital gains from the transfer of intellectual property, including gains on the transfer of copyrights and patents, which are normally subject to tax at the rate of 20%. From 2022, it is provided that gains on the contribution (transfer) of such intellectual property to the capital of a resident legal entity will not be subject...