Law on Determining the Origin of Property and Special Tax (“Official Gazette of RoS”, no. 18/2020 and 18/2021, hereinafter referred to as: the “Law”) entered into force on March 11th, 2020 and its implementation began on March 12th, 2021. This Law regulates the conditions, manner and procedure under which the property and increase of property of a natural person are determined as well as the special tax on increase of property for which a natural person cannot prove that it
