1 Tax Treaties and Residence
1.1 How many income tax treaties are currently in force in your
jurisdiction?
Kosovo, as an independent country, has concluded several new tax
treaties, such as those with (i) the Republic of Albania (2016),
(ii) the Republic of Macedonia (2014), (iii) the Republic of Turkey
(2016), (iv) Slovenia (2015), (v) the Czech Republic (published in
the Official Gazette on 27 March 2015), (vi) the United Kingdom
(2016), (vii) Hungary (2015), (viii) the Republic of Croatia
(published in the Official Gazette on 8 June 2017), and (ix)
Switzerland (signed on 26 May 2017, not yet published in the
Official Gazette). 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).
