{"id":1321,"date":"2025-08-12T08:15:39","date_gmt":"2025-08-12T08:15:39","guid":{"rendered":"https:\/\/milosavljevic-dabetic.rs\/?p=1321"},"modified":"2025-08-12T08:44:15","modified_gmt":"2025-08-12T08:44:15","slug":"protocol-to-tax-treaty-between-serbia-and-switzerland-enters-into","status":"publish","type":"post","link":"https:\/\/milosavljevic-dabetic.rs\/sr\/protocol-to-tax-treaty-between-serbia-and-switzerland-enters-into\/","title":{"rendered":"Stupanje na snagu i po\u010detak primene Protokola o izmeni va\u017ee\u0107eg UIDO sa \u0160vajcarskom"},"content":{"rendered":"
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Protokol izme\u0111u Vlade Republike Srbije i \u0160vajcarskog Saveznog ve\u0107a o izmeni Ugovora izme\u0111u Saveta ministara Srbije i Crne Gore i \u0160vajcarskog Saveznog ve\u0107a o izbegavanju dvostrukog oporezivanja u odnosu na poreze na dohodak i na imovinu (u daljem tekstu: Protokol) stupio je na snagu 18. jula 2025. godine.<\/p>\n

Podse\u0107amo, da je Protokol potpisan u Beogradu, 19. septembra 2023. godine, u duplikatu, na srpskom, francuskom i engleskom jeziku, s tim \u0161to su svi tekstovi podjednako verodostojni. U slu\u010daju da postoji razlika u tuma\u010denju izme\u0111u srpskog i francuskog teksta, merodavan je engleski tekst.<\/p>\n

Zakon o potvr\u0111ivanju, kao i tekst Protokola, objavljeni su u \u201eSlu\u017ebenom glasniku Republike Srbije - Me\u0111unarodni ugovori\u02ee, broj: 6\/23 od 31. oktobra 2023. godine.<\/p>\n

Protokol (sa malim izuze\u0107ima koja se, pre svega, odnose na razmenu informacija) po\u010dinje da se primenjuje od 1. januara 2026. godine.<\/p>\n

S tim u vezi (kao i, uop\u0161teno govore\u0107i) Protokol implementira BEPS minimalne standarde za primenu i tuma\u010denje ugovora o izbegavanju dvostrukog oporezivanja. Konkretno, Protokol sadr\u017ei klauzulu o spre\u010davanju zloupotrebe ugovora o izbegavanju dvostrukog oporezivanja koja se odnosi na glavnu svrhu aran\u017emana ili transakcije i time, osigurava da se Ugovor o izbegavanju dvostrukog oporezivanja ne zloupotrebljava. Protokol, tako\u0111e, sadr\u017ei i klauzulu o administrativnoj pomo\u0107i u skladu sa me\u0111unarodnim standardom za razmenu informacija na zahtev.<\/p>\n

Posebno ukazujemo da je, shodno \u010dlanu 5. Protokola, \u010dlan 13. (Kapitalni dobitak) stav 4. osnovnog ugovora, zamenjen novim stavom 4. koji glasi:<\/strong><\/p>\n

\u201e\u201eDobitak koji ostvari rezident dr\u017eave ugovornice od otu\u0111enja akcija ili uporedivih interesa bilo koje vrste koji vi\u0161e od 50 odsto svoje vrednosti ostvaruju neposredno ili posredno od nepokretnosti, kako je definisana u \u010dlanu 6. ovog ugovora, koja se nalazi u drugoj dr\u017eavi ugovornici, mo\u017ee se oporezivati u toj drugoj dr\u017eavi\u201d. <\/em><\/p>\n

Sa napomenom, u \u010dlanu 10. stav 1. Protokola da se:<\/strong><\/p>\n

\u201ePodrazumeva, da izraz \u201euporedivi interesi\u201d obuhvata interese u dru\u0161tvima sa ograni\u010denom odgovorno\u0161\u0107u koja su osnovana u skladu sa zakonima Srbije.\u201d<\/em><\/p>\n

Navedeno je, za zainteresovanu stru\u010dnu javnost u Republici Srbiji (kao i, nadle\u017ene organe Poreske uprave) od velikog prakti\u010dnog zna\u010daja, zato \u0161to se (za razliku od dosada\u0161njeg re\u0161enja sadr\u017eanog u \u010dlanu 13. stav 5. osnovnog ugovora) kapitalni dobitak od otu\u0111enja udela ... koji ostvari rezident \u0160vajcarske mo\u017ee oporezivati u Republici Srbiji (u svemu, po odredbama doma\u0107eg poreskog zakonodavstva) - podrazumeva se i, obrnuto.<\/p>\n

Pored navedenog, u odgovaraju\u0107im odredbama Protokola, izvr\u0161eno je pobolj\u0161anje i poja\u0161njenje re\u0161enja koja se odnose na oporezivanje dobiti preduze\u0107a, kao i oporezivanje povezanih preduze\u0107a.<\/p>\n

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>\n
Informacije sadr\u017eane u ovom \u010dlanku poti\u010du od Me\u0111unarodnog biroa za fiskalnu dokumentaciju (IBFD), zvani\u010dne \u0161vajcarske veb stranice https:\/\/www.sif.admin.ch\/en\/entry-into-force-of-the-amending-protocol-to-dta-with-serbia i preko kontakata firme Milosavljevic\u0301 i Dabetic\u0301. Iako se ula\u017eu svi napori da se osigura ta\u010dnost i pouzdanost datih informacija, ne daje se nikakva garancija, izri\u010dita ili implicitna, u pogledu njihove potpunosti, ta\u010dnosti ili podobnosti za bilo koju odre\u0111enu svrhu. https:\/\/www.sif.admin.ch\/en\/entry-into-force-of-the-amending-protocol-to-dta-with-serbia<\/a> and through contacts of Milosavljevic & Dabetic. While every effort is made to ensure the accuracy and reliability of the information provided, no guarantee or warranty, express or implied, is given as to its completeness, accuracy, or fitness for any particular purpose.\u00a0<\/em><\/h6>\n

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On 18 July 2025, Protocol between the Government of the Republic of Serbia and the Swiss Federal Council amending the […]<\/p>","protected":false},"author":3,"featured_media":1337,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10],"tags":[11,12],"class_list":["post-1321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-insights","tag-dta","tag-treaties"],"_links":{"self":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/comments?post=1321"}],"version-history":[{"count":14,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1321\/revisions"}],"predecessor-version":[{"id":1336,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/posts\/1321\/revisions\/1336"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/media\/1337"}],"wp:attachment":[{"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/media?parent=1321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/categories?post=1321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/milosavljevic-dabetic.rs\/sr\/wp-json\/wp\/v2\/tags?post=1321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}