{"id":1307,"date":"2025-06-30T08:42:03","date_gmt":"2025-06-30T08:42:03","guid":{"rendered":"https:\/\/milosavljevic-dabetic.rs\/?p=1307"},"modified":"2025-06-30T08:43:30","modified_gmt":"2025-06-30T08:43:30","slug":"new-tax-treaty-between-the-republic-of-serbia-and-the-federal-republic-of-germany-initialed","status":"publish","type":"post","link":"https:\/\/milosavljevic-dabetic.rs\/sr\/new-tax-treaty-between-the-republic-of-serbia-and-the-federal-republic-of-germany-initialed\/","title":{"rendered":"Parafiran novi ugovor o izbegavanju dvostrukog oporezivanja izme\u0111u Republike Srbije i Savezne Republike Nema\u010dke"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1307\" class=\"elementor elementor-1307\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ba9d25 e-flex e-con-boxed e-con e-parent\" data-id=\"49ba9d25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2bfc96 elementor-widget elementor-widget-text-editor\" data-id=\"6e2bfc96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1313 size-full\" src=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed.jpg\" alt=\"New Tax Treaty Between the Republic of Serbia and the Federal Republic of Germany Initialed\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed.jpg 1920w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed-300x200.jpg 300w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed-1024x683.jpg 1024w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed-768x512.jpg 768w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed-1536x1024.jpg 1536w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/06\/FHD_New-Tax-Treaty-Between-the-Republic-of-Serbia-and-the-Federal-Republic-of-Germany-Initialed-18x12.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>Tre\u0107a runda pregovora o novom ugovoru o izbegavanju dvostrukog oporezivanja izme\u0111u Republike Srbije i Savezne Republike Nema\u010dke, odr\u017eana od 23. do 27. juna 2025. godine u Beogradu, zavr\u0161ena je parafiranjem Ugovora.<\/p><p>Kada bude potpisan, stupi na snagu i po\u010dne da se primenjuje, novi ugovor \u0107e, u odnosima izme\u0111u Republike Srbije i Savezne Republike Nema\u010dke, zameniti trenutno va\u017ee\u0107i ugovor izme\u0111u biv\u0161e SFR Jugoslavije i Savezne Republike Nema\u010dke o izbegavanju dvostrukog oporezivanja u odnosu na poreze na dohodak i na imovinu (iz 1987. godine).<\/p><p>Imaju\u0107i u vidu navedeno, isti\u010demo, da \u0107emo nakon stupanja na snagu novog ugovora navesti i detaljno komentarisati njegove najva\u017enije odredbe, kao i, po na\u0161em mi\u0161ljenju, kvalitet dogovorenih re\u0161enja (pomenutih, pre svega, sa aspekta interesa Republike Srbije u odnosu na re\u0161enja sadr\u017eana u ugovorima o izbegavanju dvostrukog oporezivanja sa drugim dr\u017eavama ugovornicama).<\/p><p>Na kraju, podse\u0107amo vas da Republika Srbija trenutno primenjuje ugovore o izbegavanju dvostrukog oporezivanja sa 64 druge dr\u017eave ugovornice, a da ukupan broj potpisanih ugovora (od kojih neki jo\u0161 nisu stupili na snagu) iznosi 69 (a ne 64 kako se navodi na sajtu MF).<\/p><h6><em>Informacije sadr\u017eane u ovom tekstu nisu pravni savet na bilo koju konkretnu temu, ve\u0107 su pru\u017eene zarad op\u0161te informisanosti \u010ditaoca.<\/em><\/h6><p><!-- \/wp:paragraph --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The third round of negotiations on a new tax treaty between the Republic of Serbia and the Federal Republic of [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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