Same 15% rate, inside the EU.

Not on company tax. Both charge 15%. The difference is on dividends. In Serbia you pay 15% on them, 27.75% in all, while a non-dom living in Cyprus pays only the capped health levy. You have to move yourself to get that, because a Cyprus company owned from Belgrade saves you nothing. The other gains are EU membership, a VAT number EU buyers can check, and euro banking.

Probably not. Under the RSD 6 million turnover ceiling, you pay 10% on an income the state sets, usually far below your real turnover, and keep no books. For a solo consultant or developer, that beats any Cyprus company. The regime is closed to advertising, market research, trade, hospitality, finance, real estate and VAT-registered businesses, and its income still counts towards the annual extra income tax.

No. Serbia has no exit tax. It taxes money coming out of the company instead. If you wind up your d.o.o., anything paid out above the capital you put in is taxed as a dividend, and that would happen whether you left or stayed.

When you spend fewer than 183 days there in any twelve months and your home and the centre of your business and family life are no longer in Serbia. Part of a day counts as a whole day. If you're non-resident in the year after you leave, your last Serbian tax year ends the day you leave. Deregistering your address alone doesn't end residency.

You can keep it as a subsidiary of your Cyprus company, or wind it up. Moving its management to Cyprus doesn't work, because a company registered in Serbia stays Serbian. A kept company pays 15% as before, and deals between the two need yearly records showing they're priced at market rates. Get the Cyprus company's tax residence certificate before the d.o.o. pays it anything, or Serbia withholds 20% instead of the treaty rate.

The Serbian side sets the pace. Winding up a d.o.o. takes about four months at the very least. The APR publishes the notice for 90 days, creditors then have 30 days to claim, and you can apply to delete the company 120 days after the notice at the earliest. Change the registered address during the notice and the 90 days restart. For a January start in Cyprus, begin in the autumn.

No. Under the 60-day rule you can be Cyprus tax resident with 60 days a year here, a home you rent or own, a business or job in Cyprus, and no more than 183 days in any other country. Directing your own Cyprus company can count as the business. If Serbia still claims you for a while, the tax treaty decides. Days in Serbia count in full, even part days.

Yes. Serbian law lets you move money freely to fund a company abroad, with reporting rather than permission. A small set of transfers needs government consent, so check with your bank before you move a large sum. A Serbian account isn't a euro account inside the EU. We help you set up banking and EU payments, but no one can promise a bank's decision.

Contributions you've paid stay on your Serbian pension record. Whether your Serbian and Cyprus years can be added together is something we couldn't confirm, so ask the Serbian pension fund before you rely on it. Once you draw a salary as director of your Cyprus company, you pay into Cyprus social insurance and are covered by the Cyprus health system.