Serbian Orthodox Church financial scrutiny

The Serbian Orthodox Church (SPC) has faced scrutiny regarding its financial transparency and asset management. Initially, criticism arose following the display of the Holy Belt of the Theotokos at the Temple of Saint Sava in Belgrade. While church leadership announced that donations collected from hundreds of thousands of believers would be directed to Serbs in Kosovo and Metohija, analysts and theologians noted a lack of disclosure regarding the total amount raised and its subsequent allocation.

Following these concerns, the Montenegrin Tax Administration launched an investigation into potential multi-million euro tax evasion involving SPC assets. The probe focuses on the transfer of control of the company ‘Slovenska alijansa’ DOO Herceg Novi to ‘Filoxenia’ DOO Belgrade, an entity founded by the Serbian Patriarchate. Authorities were examining whether capital gains tax was properly reported during ownership changes between 2023 and 2025 involving a valuable complex in Herceg Novi valued at over 15 million euros.

In August 2026, the investigation progressed as police in Herceg Novi filed criminal charges against the company D.O.O. C. and its founder and executive director, B. B. (54), for suspected long-term tax and contribution evasion. Following an inspection by the Tax Administration, authorities identified irregularities in tax filings between 2021 and 2025. It is suspected that the accused provided false data or incorrectly calculated VAT, profit tax, and personal income tax to reduce tax obligations. The estimated total damage to the Montenegrin budget is 39,194.07 euros.