Prof. Kovačević focused on the Serbian perspective on the changing concept of employment due to new flexible work forms (such as job sharing, employee sharing, on-call work, self-employment, etc.) and weakening of the boundary between labor contracts and service contracts. She discussed the principle of the primacy of facts in determining the existence of an employment relationship, especially in cases of ambiguous or disguised employment, as well as other elements of the framework established by the EU Directive on improving working conditions in platform work.

Prof. Kostić focused on Serbian tax policy, reviewing the tax incentives for employment, the abuse of flat rate taxation, and the tax residency rules. It appears that so far, the legislator’s response in Serbia was more about patching the tax laws with temporary solutions of doubtful effectiveness, balancing between the leaking tax revenues and freelancers’ public outcry, than about coherent tax policy measures.

Dr. Raedler spoke about the latest developments in the European Union law regarding the mobility of individuals, cross-border commuters, teleworking and the tax and social security aspects of these changes. He highlighted such issues as individual income apportionment and increased compliance requirements for both employers and employees, uncertainty regarding whether social security should be covered by the source state or by the residence state, and micro permanent establishment at employee’s home office.