Applicable Laws

The icons on the left side indicate the geographic area of applicability (BiH = State of Bosnia and Herzegovina, FBiH = Entity of Federation of Bosnia and Herzegovina and RS = Entity of Republic of Srpska).
All documents are in English language and in PDF format.

Click on a document title for open/download.

Investment and Business

Law on the Policy of Foreign Direct Investment in BiH (cleansed text)
Official Gazette of Bosnia and Herzegovina
No. 17/98, 13/03, 48/10 and 22/15

Law on foreign investments in RS (cleansed text)
Official Gazette of Republic of Srpska
No. 25/02, 24/04, 52/11 and 68/13

Law on Foreign Investments in FBiH
Official Gazette of Federation BiH
No. 61/01

Law on amending the Law on foreign investment in FBiH
Official Gazette of Federation BiH
No. 50/03

Law on Companies of FBiH (Excerpt)
Official Gazette of Federation BiH
No. 23/99, 45/00, 2/02, 06/02, 29/03, 68/05, 91/07, 84/08, 88/08, 7/09, 63/10 and  75/13

Law on business companies of RS with amendments
Official Gazette of the Republic of Srpska
No. 127/08, 58/09, 100/11 and 67/13)

Taxes

Law on value added tax in BiH
Official Gazette of Bosnia and Herzegovina
No. 09/05, 35/05 and 100/08

Instruction on Conditions for and Methods of VAT Refund to Foreign Persons of BiH
Official Gazette of Bosnia and Herzegovina
No. 01/07

Law on Profit Tax of FBiH
Official Gazette of Federation BiH
No. 97/07 and 39/09

Profit Tax Law of RS
Official Gazette of the Republic of Srpska
No. 91/06

Law on Amending of the Law on Corporate Income Tax of RS
Official Gazette of the Republic of Srpska
No.57/12

Free Zones

Law on Free Zones in BiH
Official Gazette of Bosnia and Herzegovina
No. 99/09

Law on free zones in RS
Official Gazette of the Republic of Srpska
No. 65/03

Law on free zones in FBiH
Official Gazette of Federation BiH
No. 2/95

Law on amending of the Law on free zones in FBiH.pdf
Official Gazette of Federation BiH
No. 37/04 and 43/04

Business Registration

Framework Law on registration of business entities in BiH
Official Gazette of Bosnia and Herzegovina
No. 42/04

Law on company registration of RS (Excerpt)
Official Gazette of the Republic of Srpska
No. 67/13

Law on registration of business entities in FBiH
Official Gazette of Federation BiH
No. 27/05, 68/05, 43/09 and 63/14

Decision on Establishment and Work of Foreign Representative office in BiH (Excerpt)
Official Gazette of Bosnia and Herzegovina
No. 15/03

Employment

Labour Law of FBiH (cleansed text)
Official Gazette of Federation BiH
No. 62/15

Law on Labour of RS (OHR - Department for Legal Affairs)
Official Gazette of the Republic of Srpska
No. 38/00, 40/00, 47/02, 38/03, 66/03 and 20/07

Law on Movement and Stay of Aliens and Immigrants of BiH (cleansed text)
Official Gazette of Bosnia and Herzegovina
No. 36/08, 87/12

Customs

Customs Policy Law of BiH.pdf
Official Gazette of Bosnia and Herzegovina
No. 57/04, 51/06, 93/08, 54/10 and 76/11