Serbia
AI Agent Legal Status: undefined · Autonomy: low
Legal Framework
Serbia is not an EU member and is not subject to the EU AI Act. No specific AI legislation exists. Serbia has a growing IT sector driven by competitive talent costs and government support for the tech industry.
Key Laws & Regulations
- ◆Law on Personal Data Protection
- ◆Company Law
- ◆Law on Electronic Commerce
Business Formation
DOO (Društvo sa ograničenom odgovornošću) is the standard entity with RSD 100 (less than EUR 1) minimum capital. Very low barriers to entry.
Tax Implications
Corporate tax rate is 15%. Serbia has been actively expanding its double-tax treaty network. IT sector benefits from various government incentive programs.
Opportunities
Competitive IT talent costs make Serbia attractive for AI development operations. Not bound by EU AI Act compliance requirements. Growing Belgrade tech ecosystem. Government actively supports IT sector growth.
Highlights
Growing IT sector with strong engineering talent at competitive rates. 15% corporate tax rate. Very low company formation requirements. Not subject to EU AI Act.
Risks & Challenges
No AI-specific regulatory framework. Not part of the EU single market. Political instability concerns. Limited institutional protections compared to EU jurisdictions.