TAX TREATMENT OF THE RECEIPTS OBTAINED BY A NATURAL PERSON FROM A LEGAL ENTITY (NOT EMPLOYER), ON THE BASIS OF FINANCIAL AID FOR THE PURPOSES OF MEDICAL TREATMENT ABROAD

In accordance with the opinion of the Ministry of Finance, no. 011-00-616 / 2019 of 20/08/2019 If, for the purposes of treatment of a natural person, a legal entity (in which the physical person is not employed) provides and pays certain funds for the purposes of treatment in the appropriate health institution abroad (as stated, treatment in Serbia could not be carried out without risk and with great lasting harmful effects) by paying the funds in the amount of part of the costs of treatment directly into the personal account of a natural person who previously paid the costs of treatment to the account of that medical institution according to the invoices of the medical institution from abroad conducting the treatment from his / her personal account, we believe that the income received by an individual in this way has the character of non-taxable receipt.