A status change in the Serbian Law on Companies (Official Gazette of the Republic of Serbia” Nos. 36/2011, 99/2011, 83/2014 and 5/2015) is defined as the corporate reorganization process involving a transferring company that transfers its assets and liabilities to a receiving company, while the transferring company’s equity interest holders or shareholders acquire equity interests or shares in such receiving company. Igor Živkovski, Živković Samardžić Corporate and M&A Senior Associate, elaborates on types of corporate reorganizations, how are they implemented and what are their tax implications.
* This article was first published by the “Advokatska kancelarija” magazine in their February 2017 issue and is only available in Serbian. Click here (http://www.pravniportal.com/novi-broj-casopisa-advokatska-kancelarija-februar-2017/) to view the table of contents of the issue and here (http://profisistem.com/propis_soft/akcija/98/advokatska_kancelarija) to subscribe.
