Corporate Tax 2017 - Kosovo

1 Tax Treaties and Residence

1.1 How many income tax treaties are currently in force in your jurisdiction?

As an independent country, Kosovo has concluded seven new tax treaties. They were entered into with the Republic of Albania (2016), the Republic of Macedonia (2014), the Republic of Turkey (2016), Slovenia (2015), the Czech Republic (published in the Official Gazette on 27 March 2015), the United Kingdom (2016) and Hungary (2015). Kosovo has also acceded to other tax treaties on the avoidance of double taxation with respect to taxes on income and capital from the former Yugoslavia (with Germany, Belgium, the Netherlands and Finland, as well as with the Czech Republic for the avoidance of double taxation on inheritance tax).