Le Kosovo présente des opportunités d’investissement considérables, mais il n’a pas encore suscité tout l’intérêt qu’il mérite de la part des investisseurs étrangers, et ce, en raison de diverses raisons. Le “Guide juridique de l’investissement au Kosovo” représente notre effort pour dissiper ces fausses idées et promouvoir le Kosovo en tant que destination privilégiée pour…
Kosovo offers substantial investment opportunities, yet it has not received the attention it deserves from foreign investors for various reasons. The “Legal Guide to Investing in Kosovo” represents our effort to dispel these misconceptions and bring Kosovo to the forefront as an attractive destination for foreign investment. This document summarizes the key legal requirements that…
Der Kosovo bietet beträchtliche Investitionsmöglichkeiten, hat jedoch aus verschiedenen Gründen von ausländischen Investoren nicht die Aufmerksamkeit erhalten, die er verdient. Der „Rechtsleitfaden für Investitionen im Kosovo“ ist unser Bemühen, diese Missverständnisse auszuräumen und den Kosovo als attraktiven Standort für ausländische Investitionen in den Vordergrund zu rücken. Dieses Dokument fasst die grundlegenden rechtlichen Anforderungen zusammen, die…
For years, in Kosovo’s tax practice, the monthly carry-forward of excess VAT has been treated as a claim for tax credit. The same approach continues to be applied today, even though this practice is legally incorrect. As a result, this tax position has been considered subject to the three-year procedural limitation period provided for in…
In everyday practice, we are increasingly observing situations where citizens and businesses face freezing of funds/transactions by financial institutions, even though their financial actions are entirely legitimate. These cases are related to the way transactions are assessed by the financial monitoring system, which today operates on strict legal principles aimed at preventing money laundering and…
Kosovo has made significant strides in its efforts to establish an attractive and competitive tax system. The tax landscape in Kosovo is characterized by low tax rates making it a favourable destination for investors and businesses seeking to operate in the region. One of the most compelling aspects of the tax system in Kosovo is…
During a tax reassessment, who bears the burden of proving which party is right? Is it the taxpayer or the Tax Administration of Kosovo (TAK)? This fundamental question, which concerns the balance between administrative authority and individual rights, often has no straightforward answer in practice, as taxpayers are frequently required to prove their own “innocence.”…
In everyday practice, gifting shares is a frequently used mechanism for transferring ownership in a business entity, whether between family members, business partners, or other closely related persons. However, such transactions are often carried out without a thorough legal and tax analysis, potentially resulting in significant consequences for the parties involved. This article examines the…
On 7 February 2025, the Kosovo Court of Appeals upheld the judgment of the Basic Court in Prishtina, obliging the Tax Administration of Kosovo (TAK) to refund amounts unlawfully withheld as personal income tax from a blind person. The case arose when TAK imposed personal income tax on income received by a blind person, disregarding…
Is it fair that the Single Administrative Document (SAD), reassessed by Kosovo Customs and accepted for VAT and customs duties, is not accepted by the Tax Administration of Kosovo (TAK) for Corporate Income Tax (CIT) purposes? In practice, Kosovo Customs declares the supplier’s invoice invalid and reassesses the goods based on different values, while TAK…