Serbia's Ministry of Finance has published the rulebook on interest rates that are deemed to be at arm's length for related party loans in 2026 (regardless of the year a loan was originally granted). The rulebook was originally published in the Official Gazette on 24 April 2026 and enters into force on 2 May 2026. The rates, which vary by taxpayer type, loan term, and the denomination of the loan, are as follows:
For banks and leasing companies:
- 4.40% on short-term loans in RSD;
- 0.33% on…