Serbian buyers acquiring properties directly from companies face a significant 20% tax increase compared to purchases from private individuals. This new regulation introduces complexities to what might initially seem like advantageous deals. Potential buyers must carefully examine the legal status and ownership structure of the selling entity. It’s crucial to verify if the company is registered for VAT and how the sale is structured – as an asset sale versus a business share transfer. Failure to do so can result in unexpected financial burdens. Experts recommend thorough due diligence and professional legal counsel before proceeding with any such transaction. The change aims to address tax evasion and ensure fair market practices within the real estate sector.