Tax Alert, January 2019

Social Security Agreement between Serbia and Switzerland

Social Security Agreement as well as Administrative agreement on implementation of the Social Security Agreement (hereinafter: Agreement) concluded in 2010 between Serbia and Switzerland, has entered into force on 1st of January 2019. Convention on social security from 1962 and additional Convention from 1984, which was regulating relations regarding social insurance, ceases to be applicable from the date of entry into force of the Agreement.

Agreement relates to the fallowing laws of Republic of Serbia:

  • on pension and disability insurance
  • insurance in in the event of an injury at work or professional illness
  • health insurance and health protection

Agreement relates to the fallowing laws of Swiss Confederation:

  • age and family insurance
  • disability insurance
  • insurance in the event of an injury at work, out of work, and professional illness
  • health and social insurance (the Article 3, Part III Paragraph 1, Part VI, V)


1. Application period of the legislation of one contractual state

For the employees assigned from one contractual state to work in the other contractual state, the period of validity of the first contractual state social security legislation wherein employer is headquartered, over an employee that is assigned, is extended to 24 months, instead of previous period of 12 months. If the assignment is being extended and will take longer than 24 months there is the possibility of extension based on the agreement of the competent authorities of two countries.

2. Scope

The Agreement covers the same types of insurance that had been covered by former Convention, with exception of child allowance which is excluded from the Agreement.

3. Collection of insurance periods

Citizens of Switzerland are encompassed by this Agreement, with respect to the collection of insurance period when it comes to exercising the right to pension.

4. Application of the Agreement

This Agreement will be applicable to the insurance cases that originated prior to its entering into force.

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