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Offshore bank in Serbia?

Serbia is not in the list of CRS, and it doesn't change any information with other countries. Would it be a good idea to have offshore bank or company in Serbia?
If your goal is banking privacy then a non-AEOI jurisdiction like Serbia will achieve it. There is more to choosing a bank & jurisdiction than just reporting however. You need to work out what is important to you and then check individual banks to see if they meet your criteria.
 
Hello @Milky Moon. Please note that for the UBA Bank solution you just posted, it seems being Nigerian is a requisite. It says Non-Resident Nigerian (NRN) account and in the description says "NRN Banking is a unique banking service designed to meet the banking needs of Nigerians living abroad, NRN Banking encompasses a portfolio of products and services specially designed for Non Resident Nigerians."