Bosnia and Herzegovina - Employment

Article 15. Dependent personal services

Taxation residence state

1.  Subject to the provisions of Articles 16, 18, 19 and 20 salaries, wages and other similar remuneration derived by a resident of one of the States in respect of an employment shall be taxable only in that State unless the employment is exercised in the other State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State. 

Taxation source state

2.  Notwithstanding the provisions of paragraph 1 of this Article, remuneration derived by a resident of one of the States in respect of an employment exercised in the other State shall be taxable only in the first-mentioned State if: 

a  the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned, and 

b  the remuneration is paid by, or on behalf of, a person who is not a resident of the other State, and 

c  the remuneration is not borne by a permanent establishment or a fixed base which that person has in the other State. 

Employment at ship or aircraft

3.  Notwithstanding the provisions of paragraphs 1 and 2 of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the State in which the place of effective management of the enterprise is situated.