Bosnia and Herzegovina Tax Agency Posts Updated Rulebook on Tax Residence Rules for 2024

The Bosnian-Herzegovinian Tax Administration April 2 posted online Rulebook No. 05-02-2-2805-2/22, updated March 2024, on tax residence determination procedures. The updated rulebook includes measures on: 1) residency determinations for individuals based on their permanent home, center of vital interests, or habitual abode; 2) the forms and procedures for issuing residency and non-residency certificates; 3) the possible denial of a non-residency certificate if Bosnia and Herzegovina doesn’t have a DTA with the country specified in a request; 4) residency determinations for legal entities; and 5) relevant definitions, such as “limited tax liability” and “unlimited tax liability.” The updated rulebook applies retroactively ...