Finding an English-Speaking Tax Advisor in Serbia: What to Check When You Move from Germany

Anyone moving from Germany to Serbia almost always has two tax systems to deal with. Germany wants to know whether you remain subject to unlimited tax liability (unbeschränkte Steuerpflicht), whether exit taxation (Wegzugsbesteuerung) applies and how rental income from the apartment you leave behind will be treated. Serbia wants to know whether you are tax resident there and how you earn your income. An advisor who only knows one side can easily give you advice that turns out to be expensive on the other.

This article does not explain the tax rules themselves. Separate articles cover those, for example on the double tax treaty for self-employed people or on avoiding exit taxation (both in German). Here the question is how to find the right person to guide you through these topics, and how to tell that this person really is the right one.

Three professions, three roles

The biggest misunderstanding starts with the term itself. In Germany, "Steuerberater" (tax advisor) is a protected profession that requires an exam and admission to a chamber. Serbia has no direct equivalent. Instead, there are several professions whose work partly overlaps.

In Serbia, accounting agencies must be entered in a dedicated register of accounting service providers kept by the Business Registers Agency (APR). You can check for yourself whether your candidate is listed there. According to our research, the profession of poreski savetnik in Serbia is not organised as strictly as a chamber profession as it is in Germany. Please ask for proof of qualification in each individual case, for example training, certificates or membership in a professional association.

On the German side there is a clear limit: under the Tax Advisory Act (Steuerberatungsgesetz), only authorised persons, above all tax advisors and lawyers, may provide professional assistance in German tax matters on a business basis. A Serbian advisor, even one with excellent German or English, is as a rule not allowed to prepare your German tax return on a professional basis.

Which setup you need

Whether a single advisor is enough or you need a team depends on your situation.

You are moving to Serbia as an employee or pensioner, with no company shareholdings. A German tax advisor with experience in relocations abroad for the year of the move, plus simple support in Serbia for your own annual return, is often enough.

You are self-employed or setting up a Serbian company. You need a Serbian accounting agency for day-to-day business and an advisor who clarifies the cross-border questions, such as where your activity is taxed.

You hold shares in a German GmbH. Here a German tax advisor specialising in exit taxation is indispensable, and you need one before the move, not afterwards.

You are keeping rented-out property in Germany. The rental income remains taxable in Germany, and Serbia may also take it into account. How the two sides are coordinated is explained in our article on avoiding double taxation of rental income.

The best solution is often not one advisor who can do everything, but two advisors who talk to each other. Ask specifically whether the candidate already works with colleagues in the other country.

Where to find English-speaking advisors

Chambers and professional associations in Germany. The German chambers of tax advisors (Steuerberaterkammern) and professional associations offer search services where you can find advisors by specialisation, such as international tax law, or by foreign language. Look specifically for experience with relocation abroad and double taxation.

German-Serbian Chamber of Commerce. The AHK Serbia offers services and contacts in the areas of law, tax and customs on its website and knows consulting firms in Belgrade whose staff speak German.

International advisory networks. Several German and Austrian advisory firms have their own offices in Belgrade. They often cover both legal systems, but they are geared more towards companies and priced accordingly.

Recommendations from other expats. Expat groups are a good source of first names. Check these recommendations against the same criteria as any other candidate, though. A recommendation means that someone was satisfied, not that their case resembles yours.

How to recognise a good advisor

An advisor who speaks your language is not automatically a good advisor for your situation. Pay attention to the following points:

• They first ask about your overall situation: places of residence, family, income, shareholdings, property, timetable of the move. Anyone who offers a solution straight away without asking these questions is guessing.
• They state clearly what they do not cover, and name a colleague who does.
• They work in writing: the results of advisory meetings are recorded in a short summary.
• They know the practical side of Serbian authorities, for example how the Tax Administration (Poreska uprava) handles foreign documents.
• They explain their fees in advance and distinguish between ongoing support and one-off advice.

Warning signs

Be careful when you hear statements like these:

"In Serbia you pay practically no tax." Sweeping promises of this kind almost always ignore the German side. Our article on tax residence in Serbia (in German) shows how such myths hold up.

"Just deregister in Germany and everything is taken care of." Deregistering at the residents' registration office (Einwohnermeldeamt) does not automatically end your German tax liability, for example if you still have an apartment in Germany at your disposal.

No written engagement letter. Without a clear engagement, it is unclear later on what the advisor was responsible for.

Structures without substance. Company constructions that exist only on paper often do not withstand an audit. A good advisor talks openly about these risks.

Advice given only verbally via messenger. Short follow-up questions by message are practical, but important recommendations belong in a document.

Questions for the first meeting

Prepare the first meeting so that it does not stay at the level of general statements. These questions help:

1. How many clients relocating to Serbia or the Western Balkans do you look after?
2. Which parts of my case do you handle yourself, and who takes care of the other side?
3. Which colleagues in the other country do you work with?
4. How do you bill: flat fee, hourly rate or a mix? What does an initial analysis cost?
5. In which language will I receive results and documents?
6. Which deadlines in Germany and Serbia are relevant in my case over the next twelve months?
7. Which documents do you need from me, and by when?

Bring a simple overview to the meeting: planned date of the move, income by type and country, shareholdings, property, marital status and whether you will keep an apartment in Germany.

Estimating costs realistically

Fixed prices cannot be quoted reliably, because scope and complexity vary widely. In Germany, tax advisors' fees are based on the Tax Advisors' Remuneration Ordinance (Steuerberatervergütungsverordnung) or on an individual agreement. In Serbia, monthly flat fees are customary for ongoing bookkeeping, and their amount depends on the number of bookings and employees. One-off structuring advice is usually billed by the hour. Obtain at least two quotes and compare what each one includes.

How Exgentum helps

Exgentum is not a tax advisory firm and does not prepare tax returns. We do, however, help people relocating from Germany to Serbia find the right contacts, interpret at meetings with Serbian accounting agencies and authorities, and organise the documents your advisors on both sides need.

Frequently asked questions

Is my current German tax advisor enough?

For the German side often yes, if they have experience with relocations abroad. For the Serbian side you will additionally need someone on the ground. Ask your current advisor whether they work with colleagues in Serbia or can recommend someone.

May a Serbian advisor prepare my German tax return?

As a rule, not on a professional basis. In Germany, assistance in German tax matters is reserved for authorised persons such as tax advisors and lawyers.

What is the difference between a knjigovođa and a poreski savetnik?

The knjigovođa or accounting agency keeps the books on an ongoing basis and prepares filings. The poreski savetnik advises on tax questions and structuring. Many firms offer both, but you should keep the two roles separate in your mind.

When should I bring in an advisor?

Before the move. Many tax consequences of relocating abroad arise on the date of the move and can hardly be influenced afterwards.

Is an English-speaking advisor in Serbia more expensive?

That depends on the provider. Larger international firms are usually more expensive than local practices with individual English- or German-speaking staff. What matters is whether the advisor knows your situation, not only whether they speak your language.