Income tax is levied on income earned by the taxpayer from:
1) non-independent activities,
2) independent activities,
3) property and property rights,
4) capital investments,
5) participation in prize games and games of chance.
The basis of resident income tax is the difference between the total taxable income acquired in one tax period and the total deductions that can be recognized in connection with the acquisition of that income (loss carried forward, expenses necessary to acquire that income and personal deduction).
The basis of non-resident income tax is the income paid.
Income tax is paid at the rate of 10%.
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Legal practice area |
Most used legal actions according this legal practice area |
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In Bosnia and Herzegovina and Croatia: Checking the legal status of real estate; Verification of real estate in land registers and cadastre; Finding the desired property; Contracts; Real estate registration; Investment studies / |
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Debt collection; Establishment of business entities; Creating the Rules of procedure; Drafting contracts and constitutional documents; Due diligence; Bankruptcy and liquidation proceedings; Managing labor relations / |
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Acquisition of BiH citizenship; Renouncement of BiH citizenship; Work permits for foreigners; Visa proceedings, Resolving issues of residence and residence permit |