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…
Every individual has the right to know, control, and restrict how their personal data is used. In Kosovo, these rights are guaranteed by the Constitution and the Law on Personal Data Protection (LPDP). The LPDP grants individuals, known as data subjects, a set of clear and enforceable rights that every public or private entity processing…
“In the world of professional sports, a vague and poorly drafted contract is a greater threat than a failed transfer.” This principle drives us, as a law firm, to emphasize the essential importance of legal protection throughout the entire process of athlete transfers. This process represents a crucial moment in an athlete’s career, yet the…
In order for data controllers to lawfully process personal data, as required by the core principle of personal data protection, such processing must be based on a legal basis. The Law on Personal Data Protection (LPDP) defines six legal bases for the processing of non-sensitive personal data, while it provides a separate list of ten…
The core principles of personal data protection form the foundation of all processes involving the collection, processing, and management of personal data. Article 4 of the Law on Personal Data Protection (Law No. 06/L-082) sets out several fundamental principles that directly and indirectly impact all other rules and obligations set by the law. For any…
Personal data and its protection have become topics of high importance for every individual, business, or institution. However, what is equally important in this context is understanding: What qualifies as personal data? Do all personal data enjoy the same level of protection? Who bears the responsibility for collecting, processing, and safeguarding this data? Below, we…
This article is the first in a series dedicated to personal protection in Kosovo. In this introductory part, we provide a historical and institutional overview to better understand the foundation upon which this system has been build. Personal Data Protection in Kosovo Over the Years Until 2010, Kosovo did not have a specific law regulating…
Business is one of the sectors that has responded most naturally to technological development and digitalization. This is because the development of business relationships, particularly international ones, requires efficient, secure, and legally reliable tools for formalizing agreements and the necessary accompanying documentation. One such tool is the electronic signature, which is becoming increasingly important in…
The Information and Privacy Agency of Kosovo, through Decision No. 22/2025 dated 30 April 2025, approved the list of countries and international organizations providing an adequate level of personal data protection. As is well known, the Law on Personal Data Protection provides that the transfer of personal data outside the Republic of Kosovo is permitted…
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.”…