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) Republic of Croatia (2018);
(ix) Switzerland (published in the Official Gazette on 17 August
2017, not yet applicable); (x) United Arab Empire (2017); (xi)
Republic of Austria (published in the Official Gazette on 1 August
2018); and (xii) Grand Duchy of Luxembourg (published in the
Official Gazette on 18 January 2018, not yet applicable). 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
