Workplace whistleblowing is essential for transparency and accountability in both public and private sectors. To ensure protection and define clear procedures, Kosovo has introduced key regulations, including Law No. 06/L-085 on the Protection of Whistleblowers and Regulation (GRK) No. 03/2021. These laws establish the rights of whistleblowers, procedures for reporting violations, and employer responsibilities, in…
At a time when digital technology has revolutionized the way information flows across national borders, the sharing of personal data has become an inevitable and increasingly important process. As the personal data of Kosovo citizens travels across global platforms, the main challenge is ensuring the security and privacy of this information. But how can we…
Recently, Radio Television of Kosovo (RTK), a public broadcasting institution in Kosovo financed through the state budget, announced a “Public Call for Independent Producers and Production Companies”. Specifically, the call was published on 2 October 2024, with interested applicants given until 15 October 2024 to submit their applications. What raises concerns in this particular case…
As part of the continuing misinterpretation of legal provisions by the Tax Administration of Kosovo (TAK), another evident issue concerns the taxation of non-business individuals who provide their properties for construction in exchange for a portion of the completed buildings. There are numerous cases in which TAK has imposed liens on the properties of these…
The Tax Administration of Kosovo (TAK) has begun incorrectly and unfairly applying the new Law on Tax Administration and Procedures, which entered into force on 12 January 2024. Although this law limits the period for submitting tax refund and credit claims to three years, this limitation should not apply to periods preceding the entry into…
Recent amendments introduced by Law No. 08/L-262 are seriously undermining the rights of citizens and businesses, creating significant inequality between the state and private parties and severely affecting the private enforcement system, one of Kosovo’s major achievements. This law, which aims to harmonize legislation with the Law on General Administrative Procedure, has introduced amendments to…
If you have submitted an appeal to the Appeals Board at the Ministry of Finance, you may be at risk of losing your right to file a lawsuit. Attention! The period for filing a lawsuit begins on the 31st day and expires on the 60th day following the submission of the appeal to the Board….
Amendments to Tax Returns for Periods Before 2024 Are Being Unfairly Penalized One of the fundamental principles of justice is the prohibition of the retroactive application of laws. This principle ensures that no law may be applied to penalize actions that occurred before its entry into force. The Constitution of Kosovo protects this principle, ensuring…
October 9, 2024 Kosovo offers substantial investment opportunities, yet it has not received the attention it deserves from foreign investors for various reasons. The “Legal Guide to Investing in Kosovo” represents our effort to dispel these misconceptions and bring Kosovo to the forefront as an attractive destination for foreign investment. This document summarizes the key…
One of the most important documents governing the structure and operation of a company is its Articles of Association. However, in Kosovo, many shareholders and business owners often pay little attention to reading and reviewing this document. In most cases, shareholders focus on specific matters, such as ownership, and rarely examine the other provisions of…