http___horizon2024.org_povlastice-za-strane-investitore-u-bih__1.xml
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Law on the Policy of Foreign Direct Investments of Bosnia and Herzegovina (Official Gazette of B&H, 17/98, 13/03, 48/10 and 22/15) ensures: – National treatment of foreign investors, i.e, foreign investors have the same rights and obligations as residents of B&H. – Foreign investors are entitled to open accounts in any commercial bank in domestic and/or any freely convertible currency on the territory of B&H. – Foreign investors are entitled to freely employ foreign nationals, subject to the labor and immigration laws in B&H. – Foreign investors are entitled to transfer abroad, freely and without delay, in convertible currency, proceeds resulting from their investment in B&H – Foreign investors may own real estate in B&H. Foreign investors enjoy the same property rights in respect to real estate as B&H legal entities. – Foreign investors are protected against nationalization, expropriation, requisition or measures having similar effects; such measures may take place only in the public interest in accordance with the applicable laws and regulations and against the payment of an appropriate compensation, i.e. compensation that is adequate, effective and prompt. – The rights and benefits of foreign investors granted and obligations imposed by the Law on the Policy of Foreign Direct Investment (mentioned above) cannot be terminated or overruled by subsequent laws and regulations. Should a subsequent law or regulation be more favorable to foreign investors, the investor will have the right to choose the regime by which the investment will be regulated. OTHER INCENTIVES Customs benefits Equipment of the foreign investor being imported as part of share capital is exempt from paying customs duties (with the exception of passenger vehicles, slot and gambling machines). In order to enjoy this benefit, the foreign investor should submit a written request for exemption from paying import duties to the competent customs authority (according to the place of seat of the company) along with the following documents: – contract or other relevant document about the investment on the basis of which the equipment is being imported, – proof of registration of the investment at the competent authority, – specification of equipment with tariff number, tariff mark (with quantity indication), single and total value, certified by the investor, – statement of the investor that the equipment is not older than 10 years age limit, – Certificate of the competent institution confirming that the imported equipment complies with the environmental and employment protection standards. The Customs Office issues a decision within 15 days upon submission of the request. Free trade zones Free trade zones in B&H are part of the customs territory of B&H and have status of legal entity. According to the Law on Free Trade Zones of B&H, Free trade zone founders may be one or more domestic and foreign legal entities or natural persons. The free zone establishment is considered economically justified if the submitted feasibility study and other evidence can prove that the value of goods exported from a free zone will exceed at least 50% of the total value of manufactured goods leaving the free zone within the period of 12 months. TAX BENEFITS In Federation of B&H: Law Corporate Income Tax enables the taxpayer, who in the year for which the corporate income tax is being determined, has achieved 30% of their total revenue by export to be exempted from the tax payment for that year. The taxpayer who in the period of five consequent years invests into production in the value of minimum 20 million BAM, on the territory of the Federation of Bosnia and Herzegovina, is being exempted from the payment of corporate income tax for the period of five years beginning from the first investment year, in which minimum four million BAM must be invested. If the taxpayer, in the time period of five years, does not achieve the prescribed census for investment, he loses the right of tax exemption, and the unpaid corporate income tax is determined in accordance with the provisions of the Law on Corporate Income Tax augmented for penalty interest payable for untimely paid public revenues. – The taxpayer who employs more than 50% of disabled persons and persons with special needs longer than one year is being exempted from the payment of corporate income tax for the year in which more than 50% disabled persons and persons with special needs were employed. In Republic of Srpska: Amendments of the Law on Profit Tax RS introduced tax base reduction in the value of investment for: – Investment in equipment intended for the company production activity – Investments in plants and immovable property used for manufacturing and processing activities And tax base reduction in amount of paid personal income tax and mandatory contribution for the employer: – Employing 30 workers during a calendar year (workers who were on the official evidence of Employment Office of RS). New incentives: Regulation on Implementation of the Employment Support Program, Official Gazette of the Republic of Srpska 88/14 This Regulation governs the conditions and manner to encourage and increase employment in the territory of the Republic of Srpska, the criteria and procedures for funds award, the schedule of disbursement of the awarded funding, and manner of monitoring of the implementation of the Employment Support Program. The funds can be used to finance employment programs in the manufacturing sector, with investors employing minimum 50 workers for undetermined period on the day of issue of the public call. These funds cannot be used to finance employment projects in the fields of hospitality, industry and trade. Total funding to be awarded will be determined based on the number of workers newly employed in the manufacturing sector, subject to the fulfilment of criteria set forth by this Regulation. The funding to be disbursed per newly employed worker amounts to BAM 3,000. Grants are awarded under the following conditions: a) the user did not reduce the number of employees who are employed for an indefinite time in the past year from the date of public announcement, as well as in the period of project implementation, b) number of employees who are employed for an indefinite period, after project implementation, ie after the the payment of the second (and last) tranche of funds does not reduce the minimum period of 18 months of the payment. With the entry into force of this Regulation, cease to have effect the Decree on conditions and methods of implementation of the Programme of support to investments and employment (“Official Gazette of the Republic of Srpska”, no. 70/12 and 38/13). Source: Foreign Investment Promotion Agency (FIPA) of Bosnia and Herzegovina
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DRŽAVNI NIVO U skladu sa Zakonom o politici direktnih stranih ulaganja u BiH („Službeni glasnik BiH“, br. 17/98, 13/03, 48/10 i 22/15) stranim investitorima garantovano je sljedeće: – Nacionalni tretman stranim ulagačima, odnosno strani ulagači imaju ista prava i obveze kao i rezidenti Bosne i Hercegovine. – Strani ulagači imaju pravo, radi svojih ulaganja, na teritoriju Bosne i Hercegovine otvoriti račune kod bilo koje poslovne banke u domaćoj ili slobodno konvertibilnoj valuti. – Strani ulagači će imati pravo slobodno upošljavati strane državljane iz inozemstva ukoliko nije određeno drugačije zakonima u Bosni i Hercegovini o radu i useljavanju. – Strani ulagači su zaštićeni od nacionalizacije, eksproprijacije, rekvizicije i mjera s jednakim učinkom; takve mjere mogu se poduzeti isključivo u javnom interesu, sukladno važećim zakonima i podzakonskim aktima, uz plaćanja primjerene naknade. – Strani ulagači imaju ista vlasnička prava nad nekretninama kao bh. pravni subjekti. – Strani ulagači imaju pravo vršiti transfer u inozemstvo, slobodno i bez odlaganja, u slobodno konvertibilnoj valuti, dobiti koja nastane kao rezultat njihovog ulaganja u Bosni i Hercegovini. Prava i povlastice dane stranim ulagačima i obveze, koje proizlaze iz Zakona o politici direktnih stranih ulaganja, ne mogu se ukinuti niti poništiti stupanjem na snagu naknadno donesenih zakona i podzakonskih akata. Ukoliko su takvi naknadno doneseni zakoni i podzakonski akti povoljniji za strane ulagače, oni imaju pravo birati režim koji će biti mjerodavan za njihovo ulaganje. Carinske povlastice Strana ulaganja će biti izuzeta od plaćanja carina i carinskih obveza, osim putničkih vozila, automata za zabavu i za igre na sreću. Radi korištenja carinske povlastice, uz pismeni zahtjev za oslobađanje od plaćanja uvoznih davanja, korisnik povlastice carinskom tijelu, mjerodavnom prema mjestu sjedišta korisnika povlastice, podnosi: – ugovor ili drugi odgovarajući akt o ulaganju na temelju kojeg se uvozi oprema za koju se traži oslobađanje od plaćanja uvoznih davanja; – dokaz o registraciji stranog uloga kod mjerodavnog tijela države -specifikaciju opreme po tarifnim oznakama i naimenovanjima iz Carinske tarife BiH, uz -označavanje količine te pojedinačne i ukupne vrijednosti, koju je ovjerio korisnik povlastice; – izjavu ulagača da oprema nije starija od 10 godina; – potvrdu da uvozna oprema zadovoljava standarde u pogledu zaštite čovjekove sredine i ostale standarde iz oblasti zaštite na radu, koju je izdala institucija ili drugo tijelo mjerodavno za područje te djelatnosti. Carinska služba donosi odluku u roku od 15 dana od dana podnošenja zahtjeva. Slobodne zone Slobodne zone u BiH dio su carinskog teritorija Bosne i Hercegovine i imaju status pravne osobe. Sukladno Zakonu o slobodnim zonama BiH osnivač slobodne zone može biti jedna ili više domaćih ili stranih pravnih i fizičkih osoba koje su registrirane u BiH. – Korisnici slobodne zone ne plaćaju PDV i uvozna davanja na opremu koja će se koristiti za proizvodnju. Ulaganja u slobodne zone, transfer dobiti i prijenos ulaganja su slobodni. Osnivanje slobodne zone je ekonomski opravdano ako se na temelju priloženog elaborata o ekonomskoj opravdanosti osnivanja slobodne zone i drugih priloženih dokaza može ocijeniti da će vrijednost robe, koja se izvozi iz slobodne zone, preći najmanje 50% ukupne vrijednosti proizvedene robe koja napušta slobodnu zonu u razdoblju od 12 mjeseci. NIVO ENTITETA Poreska oslobođenja U Federaciji BiH: Prema odredbama Zakona o porezu na dobit FBiH strani ulagači uživaju sljedeće pogodnosti: – Poreznom obvezniku koji izvrši investiranje iz vlastitih sredstava u proizvodnu opremu u vrijednosti više od 50% ostvarene dobiti tekućeg poreznog perioda, umanjuje se obaveza obračunatog porez na dobit za 30% iznosa u godini investiranja. – Poreznom obvezniku koji u periodu od pet uzastopnih godina izvrši investiranje iz vlastitih sredstava u ukupnom iznosu 20 miliona KM, s tim da u prvoj godini investira 4 miliona KM, umanjuje se obaveza obračunatog porez na dobit za 50% iznosa u godinama investiranja. – Porezni obveznik ima pravo na porezno priznati rashod u visini dvostrukog iznosa bruto-plaće isplaćene novoprimljenim zaposlenima ukoliko ispunjava sljedeće uvjete i to: – trajanje ugovora o radu mora biti najmanje na period 12 mjeseci sa punim radnim vremenom i – novoprimljeni zaposleni nije bio zaposlen kod poreznog obveznika ili povezanog lica u prethodnih pet godina. U Republici Srpskoj: Zakonom o porezu na dobit u RS uvedeni su sljedeći poreski poticaji u vidi smanjenja poreske stope za vrijednost ulaganja u: – ulaganje u opremu, postrojenja koja firmi služne za obavljanje proizvodne aktivnosti; – ulaganje u nepokretnosti, koja se koristi za proizvodnju i procesne aktivnosti firme. A također smanjenje za iznos plaćenog poreza na dohodak i obaveznih doprinosa: – za upošljavanje najmanje 30 novih radnika tokom kalendarske godine na neodređeno vrijeme (radnika koji su na evidenciji RS Zavoda za zapošljavanje). Brčko distrikt – povlastice Zakonom o poticajima za privredni razvoj u Brčko Distriktu osigurano je sljedeće: – Oslobađanje od komunalne naknade za istaknuti naziv firme. – Naknada sudskih taksi za registraciju poslovnog subjekta i upis promjena u registar za novoosnovana poduzeća i poduzetnike. – Naknada troškova priključenja na napajanje vode i kanalizacijsku mrežu. – Naknada plaćenih taksi nužnih za dobivanje lokacije, građevinske dozvole i odobrenja za upotrebu objekta. – Naknada troškova u iznosu razlike u cijeni električne energije i vode koju plaćaju poduzeća i cijene koju plaćaju domaćinstva. – Naknada uplaćenih doprinosa za zapošljavanje u ukupnom iznosu za novozaposlene osobe – Naknada za plaće za porodiljni dopust u iznosu od 100%. – Poticanje poslodavca u iznosu od 50% od ukupnih obaveza za zdravstveno osiguranje novozaposlenih radnika. – Naknada novčanog iznosa u visini novih investicija uloženih u nabavku osnovnih sredstava koja se unose u popis osnovnih sredstava, a do visine utvrđenog i uplaćenog poreza na dobit ili dohodak za godinu u kojoj je izvršena kupovina osnovnih sredstava, s tim da se razlika između iznosa poreza na dobit ili dohodak i izvršene nabavke ne može se prenositi u narednu godinu. Izvor: Agencija za promociju stranih investicija BiH (FIPA)