The Real Estate Cadastre is a public registry containing all relevant data about properties in Serbia. Although often a mystery for citizens and a cause of headaches, this registry and the accompanying laws are organized to establish and maintain accurate records of real estate for the security of legal transactions.
In order to answer this question of whether the absolute rights transfer tax is paid by the seller or the buyer, we have to look at legal regulations which define this matter of practice in the domain of real-estate sale.
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