The 2025 Annual Report of the Ombudsman, published in the Official Gazette of the Republic of Serbia No. 29 of 26 March 2026, although primarily focused on the protection of citizens’ rights, also raises a number of issues relevant to the corporate sector in 2026.
Namely, the key findings point to systemic weaknesses in the functioning of public authorities, which inevitably affect the operations of business entities:
- delays in tax proceedings (in handling appeals and submissions);
- prolonged decision-making in real estate cadastre procedures;
- insufficient efficiency in handling complaints in the energy sector (electricity distribution);
- general shortcomings in administrative decision-making – deadlines, legal certainty, and enforceability of decisions.
Although “citizens” are formally the holders of the rights addressed in the report, in practice companies regularly participate in the same proceedings – as taxpayers, investors, infrastructure users, or contracting parties in regulated sectors.
It is important to emphasize:
- Issues identified in the citizen–state relationship almost always have a parallel in the business–state relationship.
- Administrative inefficiency directly impacts legal certainty and business planning.
- Prolonged proceedings generate additional costs and increase regulatory risk.
- In this sense, the report should not be viewed solely as an overview of individual rights protection, but also as an indicator of potential operational and legal challenges for the business sector in the period ahead.
For companies operating in Serbia, this is yet another signal that:
- regulatory risk management is essential;
- monitoring administrative practice is as important as monitoring regulations;
- proactive communication with authorities is often necessary rather than optional.
For additional information or consultations, the Tasić & Partners team is at your disposal.