A non-resident entity having a PE in Bosnia and Herzegovina is subject to tax on income earned by such PE from its business activities in Bosnia and Herzegovina.
Further, income received from immovable property in RS / BD is also subject to tax in RS / BD at the same rate as applicable to resident companies i.e. at 10%.
Bosnia and Herzegovina sourced income earned by non-residents not having a PE in Bosnia and Herzegovina, is subject to withholding tax in the country (See sec. 8.2.2. below).