Pivdlek: you have to pay tax

One of Murphy’s convictions is that every hunter needs more retirement than many available at any given time. Although this is actually in conflict with this law, many people are trying to cope with the lack of pensions in various forms of beer.


How to tax a pension issued in this way and is it necessary at all? Here are the most common possibilities:

1. Type of employment, paid function

Brigda or ancillary, in short, the supplementary debt achieved by concluding one of the first employment relationships, ie an employment contract, an agreement on employment or an agreement on the performance of work. If the income from the secondary employee after deducting any social and health insurance is less than 5,000 crowns per month, the employer is taxed at a rate of 15 percent. The employee does not have to tax this income according to the tax return. Income from functional benefits or remuneration for membership in the government, parliament, local authorities and non-profit organizations is taxed in the same way as the type of employment.

2. Royalties

To create something nice with a taste and go get a pension for it, it is an ideal beer. Another advantage is that the income we have for the people may seem to ask for the costs of achieving them as well as in business. The expenses can thus be applied in the form of a paula of about 40 percent. The disadvantage is that the income from the author’s first pay is always paid in addition to taxes and health insurance. From fees for contributions to newspapers, magazines, radio and television up to 3000 crowns, the meeting will be paid directly upon payment.

3. Income from investments

Income from the year, dividends and other income from the invested capital are usually taxed by the Serbian tax on payments and debts. The exceptions are years from business banking here and from private loans, if we do not arrange them as bezron. At the same time, the same year rates are used with these incomes as a beer. The phenomenon of profits from the sale of valuable beams is interesting, which are exempt from taxes when held for less than six months.

4. Work in companies

Income for the activities of executives, associations, officers, only boards of directors and supervisory boards has the disadvantage against employing that they never pay tax. Anyone who decides to hire a supervisor will always have to give a tax.

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5. Rent a house, apartment, gar

Income from renting real estate (land, house, apartment, garage) are quite common and their tax is forgotten. Except in the case where the landlord is employed and his income from rent does not exceed 6,000 crowns, and therefore does not pay the tax, he is obliged to pay tax from the rent. The advantage is the possibility to pay more than 30 percent.

6. Sale of personal property

As a rule, personal property is sold at a loss and any profit is exempt from taxes for the most part. It will now cost you a profit from the sale of a motor vehicle if made within one year of the position. Because the financial authorities have access to the register of vehicles and the real estate cadastre and perform active search activities, we recommend not to underestimate this obligation.

7. Business activities

This group includes revenues that flow mainly from the composition of contracts according to civil law (contract for work, contract on procurement, brokerage contract). It must be a matter of work, we have relatively freedom in their performance and we are not under the direct guidance of the raft, otherwise it would be a job. You do not need a business license for such activities, a typical example is various commissions for financial intermediation, sale of advertising or other services, additional sale of goods. Income from business activities and home rental of movables is exempt from taxes up to 20,000 crowns and no social or health insurance is paid from them.

8. Undertaking

If you start to do additional activities to a large extent, you could commit unauthorized business. Therefore, it is advisable to obtain a business license. Some obligations will arise, but this should be caused by external income. Doing business in an ancillary activity is not subject to the payment of a minimum health and social security fee, the minimum tax base is usually achieved thanks to the employment and even the tax return will be favorable.

Frantiek Brabec, daov advisor