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Croatia - Income Tax

Croatia - Income Tax

Taxation of international executives

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Tax returns and compliance

When are tax returns due? That is, what is the tax return due date?

31 January and end of February of the following year.

What is the tax year-end?

31 December.

What are the compliance requirements for tax returns in Croatia?

The annual INO-DOH form, to be submitted by 31 January of a current year for the previous year:

  • to report income received from abroad which was exempted from the taxation in Croatia during the tax year as it was subject to foreign personal income tax on a prepayment basis;
  • to request a right to a credit for tax paid abroad (it is not obligatory to request that right – a tax paid certificate issued by foreign tax authorities is required for that purpose).

The annual ZPP-DOH form, to be submitted by the end of February of a current year for the previous year:

  • to request a right for personal allowances for supported family members if not utilized during the previous year and for other prescribed increments of personal allowances;
  • to request a right to a credit for tax paid abroad (only for employment income, self-employment income and other income, if this request was not submitted through the INO-DOH form).

The annual tax return DOH form, to be submitted by the end of February of a current year for the previous year, if:

  • the taxpayer has realized income from self-employment or other activities for which income tax is determined according to business books;
  • the taxpayer has earned income as a crew member of a vessel in international navigation;
  • the Croatian Tax Authorities have required that the taxpayer should pay income tax subsequently.

Generally, tax assessments are issued starting from June of the following year and up to the end of the following year.

Individuals receiving income directly from abroad should within 30 days from the receipt of the income report the income, calculate and pay taxes levied on the income. Reporting to the tax authorities is made via submission of a JOPPD form. If income received from abroad is subject to foreign tax during the tax year, an individual may claim exemption from taxation in Croatia during the tax year. In this case at year end the individual is required to report income from abroad on the annual INO-DOH form.

Residents

All resident taxpayers who source any type of income from abroad may be required to submit an annual personal income tax return, if such income is subject to tax in Croatia and if advance tax was not paid in Croatia and/or was paid in Croatia in an amount less than the amount which would be calculated pursuant to the provisions of the personal income tax Law.

Non-residents

Non-resident taxpayers may be required to submit an annual personal income tax return. Only Croatian sourced income of non-residents is subject to personal income tax in Croatia.

Tax rates

What are the current income tax rates for resident taxpayers and non-resident taxpayers in Croatia?

Residents and non-residents

Income tax table for 2019

Taxable income bracket

Total tax on income below bracket

Tax rate on income in bracket

From HRK

To HRK

HRK

Percent

0

360,000

86,400

24

360,001

over

-

36

Residence rules

For the purposes of taxation, how is an individual defined as a resident of Croatia?

A resident taxpayer is an individual who has in Croatia:

  • residence (if an individual owns/rents accommodation without interruption for at least 183 days over 2 consecutive calendar years; permanent stay in the accommodation is not necessary); or
  • habitual abode (if the circumstances suggest that an individual permanently resides in a place or region for a period of at least 183 days over 2 consecutive calendar years).

If an individual simultaneously has residence in Croatia and abroad (owns/rents accommodation without interruption for at least 183 days over 2 consecutive calendar years in Croatia and a second state), the individual will be tax resident in the state where their family reside. If the individual is single, it is considered that the individual has permanent residence (and accordingly tax residence) in the state from which she/he mostly travels to work or in which she/he mostly stays.

A resident taxpayer is also an individual who does not have residence or habitual abode in Croatia but is employed with the government service and receives a salary based on this appointment.

A non-resident taxpayer is an individual who has neither residence nor habitual abode in Croatia, but sources income subject to Croatian personal income tax.

Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country/jurisdiction for more than 10 days after their assignment is over and they repatriate.

There is no de minimus number of days rule.

What if the assignee enters the country/jurisdiction before their assignment begins?

For more information, please see the section on Immigration. Any pre-assignment days are included in the number of days when determining tax residence.

Termination of residence

Are there any tax compliance requirements when leaving Croatia?

If leaving Croatia permanently, an individual should inform the Ministry of Internal Affairs and their local tax office of their departure and make sure that any outstanding personal income tax is settled prior to leaving Croatia.

In addition, if an individual is changing their residency status from Croatian tax resident to Croatian tax non-resident, they are required to report the change of residency to the Croatian tax authorities by submitting a tax residency questionnaire – TI Questionnaire form.

There is no need to submit a departure tax return form at the time of departure.

What if the assignee comes back for a trip after residency has terminated?

Any post-assignment days are included in the number of days when determining tax residence.

Communication between immigration and taxation authorities

Do the immigration authorities in Croatia provide information to the local taxation authorities regarding when a person enters or leaves Croatia?

Yes. The Croatian Ministry of Internal Affairs is required to ensure the delivery of all confirmation of work certificates and all issued stay and work permits to the local office of the Croatian Tax Authorities.

Filing requirements

Will an assignee have a filing requirement in the host country/jurisdiction after they leave the country/jurisdiction and repatriate?

Assignees may be required to file a monthly JOPPD form if there will be post assignment payments for work performed in Croatia.

Economic employer approach

Do the taxation authorities in Croatia adopt the economic employer approach1 to interpreting Article 15 of the Organisation for Economic Co-operation and Development (OECD) treaty? If no, are the taxation authorities in Croatia considering the adoption of this interpretation of economic employer in the future?

No. The taxation authorities are considering the adoption of this approach, but no formal guidelines (or non-binding opinions) have been issued to date.

De minimus number of days

Are there a de minimus number of days2 before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days?

Not applicable.

Types of taxable compensation

What categories are subject to income tax in general situations?

As a rule, it can be stated that all types of remuneration and benefits-in-kind received by an employee for services rendered constitute taxable income. These include, but are not limited to, the following:

  • reimbursements of foreign and/or home country/jurisdiction taxes;
  • school tuition reimbursements;
  • home-leave reimbursements;
  • cost-of-living allowances;
  • expatriation premiums;
  • interest-free or below-market-rate loans provided by the employer;
  • housing allowances and the imputed value of housing provided directly by the employer. Under certain circumstances reimbursement of the accommodation costs can be exempted from the taxation. For more information, please see the section on Tax exempt income; and
  • private use of a company car.

All benefits-in-kind are deemed taxable income. The fair market value is chargeable to tax.

The value of benefits-in-kind provided should be grossed up to include personal income tax, city surtax (if applicable), and social security contributions (if applicable).

Intra-group statutory directors

Will a non-resident taxpayer of Croatia who, as part of their employment within a group company, is also appointed as a statutory director (i.e. member of the Board of Directors in a group company situated in Croatia trigger a personal tax liability in Croatia, even though no separate director's fee/remuneration is paid for their duties as a board member?

In general, a Croatian non-resident taxpayer who is, based on their employment within a group company, appointed as a statutory director of a Croatian company should not be subject to Croatian personal income taxation under the following assumptions that: they do not receive director’s fees/remuneration for their duties as a board member; they do not have any physical presence in Croatia; there is no direct re-charge of the director’s fees/remuneration costs.

 If a Croatian non-resident taxpayer is appointed as a statutory director of a Croatian company, Croatian social security contributions liabilities may arise if she/he is not socially secured in an EU Member state or a State with which Croatia has a Social Security Totalization Agreement in force. An A1 certificate or a Certificate of coverage might be requested.

a) Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in Croatia?

If director’s fees/remuneration is paid by a Croatian company or re-charged to a Croatian company, these should be subject to Croatian personal income taxation irrespective of the board member’s physical presence in Croatia.

b) Will the answer be different if the cost directly or indirectly is charged to/allocated to the company situated in Croatia (i.e. as a general management fee where the duties rendered as a board member is included)?

If costs are indirectly charged to/allocated to a Croatian company as a management fee this should not lead to taxation in Croatia under assumption that, when computing the management fee, salary costs of the individual performing the service is just one element used in the formula of the management fee calculation.

If the salary cost of the director (which relates to Croatia) would be directly re-charged to a Croatian company (e.g. salary and bonus) with or without mark up, it may lead the Croatian Tax Authorities to the conclusion, in a potential tax audit, that no management service is provided to the Croatian company, but rather that the Croatian company is the director’s economic employer.

 If a tax liability is triggered, how will taxable income be determined?

If a tax liability is triggered, this income will be considered as so called ‘other income‘ subject to a 24 percent tax rate on a prepayment basis, increased for city surtax (if any). On an annual basis this income is subject of the annual tax return procedure and falls under progressive tax rates of 24 and 36 percent.

Tax-exempt income

Are there any areas of income that are exempt from taxation in Croatia? If so, please provide a general definition of these areas.

The following payments/reimbursements are not included in taxable income (whether paid to a local employee or an expatriate assigned to a Croatian entity but only if the expatriate is sent on a business trip to perform services on behalf of the Croatian entity to which the expatriate has been assigned):

  • reimbursement of accommodation expenses on a business trip, up to the amount of actual expenses;
  • reimbursement of travel expenses on a business trip, up to the amount of actual expenses;
  • reimbursement of travel expenses to and from work by local public transport, up to the amount of actual expenses according to the price of single or monthly tickets;
  • reimbursement of travel expenses to and from work by inter-city public transport, up to the amount of actual expenses according to the price of monthly or single tickets;
  • daily allowances for business trips within Croatia, up to HRK170 (in addition to actual travel and accommodation costs);
  • daily allowances for business trips abroad, up to specified amounts (varies by country/jurisdiction; in addition to actual travel and accommodation costs); and
  • allowances for the use of a private car for business purposes, up to HRK2 per kilometer driven.

The following payments/reimbursements are not included in taxable income:

  • awards for special occasions cumulatively to HRK2,500 (usually paid for Christmas, during holidays, and so on);
  • awards to employees for performance result to HRK5,000;
  • jubilee payments from HRK1,500 to HRK5,000 depending on the years of service;
  • other payments up to prescribed amounts;
  • education provided by the company and connected with the company;
  • specific work outfits labelled with the name or logo of the employer (or income payer);
  • compulsory health checks and general health checks, if provided to all employees;
  • Croatian compulsory social security contributions provided by the employer;
  • Employee nutrition costs based on supporting documentation, up to HRK12,000 annually or cash lump-sum payment covering the costs of an employee’s nutrition – up to HRK5,000 annually;
  • Accommodation expenses, up to the actual expenses based on supporting documentation (signed contract, settlement through a non-cash means of payment ); and
  • Reimbursements of regular childcare costs (preschool), up to the actual expenses based on supporting documentation.

In addition, income tax is not paid on the following items:

  • interest on positive balance on giro accounts, current accounts, and foreign currency accounts up to 0.5 percent per annuum;
  • interest on investment bonds;
  • gains realized from the sale of a financial property (investment and securities), if financial property is acquired prior 1 January 2016 or disposed after 2 years from the date of acquisition;
  • dividends and profit shares if:
    • those were earned up to and including 31 December 2000 and in the period from 1 January 2005 to 29 February 2012;
    • the dividends and profit shares are used to increase the share capital of the company;
  • if certain conditions are met, the alienation of real estate or property rights; and
  • receipts from non-refundable European Union (EU) funds and programs for the purpose of education and professional training, up to the prescribed amounts

Voluntary pension insurance premiums paid on behalf on an employee by their employer with the employee's consent, to a voluntary pension fund registered in Croatia pursuant to the regulations on voluntary pension insurance, up to HRK500 per month in the tax period or the total of HRK6,000 per annum are not subject to individual income tax.

Insurance premiums that employers may pay for their employees based on Croatian additional and private health insurance, up to the amount HRK2,500 annually are not subject to individual income tax.

Partially tax-exempt income

A range of payments, benefits, and allowances are not taxable, up to prescribed amounts, when paid to individuals employed by a Croatian legal entity and up to a certain scale when paid to expatriates.

Expatriate concessions

Are there any concessions made for expatriates in Croatia?

There is no special tax regime for expatriates.

Salary earned from working abroad

Is salary earned from working abroad taxed in Croatia? If so, how?

Yes, in the case of Croatian tax resident taxpayers. Resident taxpayers must report all their worldwide income. If a tax resident individual works in Croatia and in addition during the same calendar year earns income and pays foreign taxes for work performed abroad, such foreign sourced income and foreign taxes paid must be reported in the individual's annual personal income tax form, supported with a formal confirmation of foreign income and taxes paid.

No, in the case of Croatian non-tax resident taxpayers.

Taxation of investment income and capital gains

Are investment income and capital gains taxed in Croatia? If so, how?

Capital income includes the following:

  • Interest income on loans provided by physical persons (taxed at the rate of 12 percent, plus city surtax if applicable);
  • Interest on savings accounts (taxed at the rate of 12 percent, plus city surtax if applicable);
  • Withdrawals of assets and usage of services by an entrepreneur (taxed at the rate of 36 percent, plus city surtax if applicable);
  • Shares granted to or purchased by management board members and employees of a joint stock company via a stock option scheme are considered capital income (taxed at the rate of 24 percent, plus city surtax if applicable, with a gross up requirement;
  • Dividends and profit shares (taxed at the rate of 12 percent, plus city surtax if applicable).

Tax on capital income is withheld at source without a right for the individual to claim expenses or personal allowances. An obligation to submit an annual personal income tax return does not arise. Capital gains arising on the disposal of property and intangible assets are subject to tax. Exclusions are the following:

  • Gains arising from the sale of financial assets if financial assets are acquired prior 1 January 2016 or disposed after 2 years from the date of acquisition; and
  • Gains arising from the sale of the taxpayer’s main residence.

Gains arising from the disposal of real estate and property rights are also subject to taxation if the disposal takes place after 2 years of the date of acquisition.

Interest and rental income

Interest on saving accounts is treated as income from capital, subject to income tax at the rate of 12 percent, plus city surtax if applicable. The tax is withheld by the payer.

Interest on a positive balance on giro accounts, current accounts and foreign currency accounts up to 0.5 percent per annum, interest on investment bonds and interest due pursuant to court rulings and rulings of the bodies of regional and local authorities are exempt from tax. Loan interest received by individuals from other individuals or legal entities is generally subject to withholding tax.

Rental income from Croatian property is taxable either at the rate of 12 percent, plus city surtax if applicable, after a fixed deduction of 30 percent of the gross income or if the individual keeps business books, based on the actual income and expenses reported via the annual personal income tax return. The same approach should be taken for rental income sourced from abroad.

Gains from stock option exercises

Residency status Taxable at:
  Grant Vest Exercise
Resident N N Y
Non-resident N N Y*

Foreign exchange gains and losses

Foreign exchange gains are not taxable nor are foreign exchange losses taken into account at the individual level.

Principal residence gains and losses

Gains on the disposal of a principal residence are not taxable nor are losses taken into account at the individual level.

Capital losses

Capital losses arise from the disposal of financial assets are taken into consideration. However, they can only be deducted from capital gains realized in the same calendar year.

Personal use items

Any item taken from the Croatian entity to which the assignee was assigned for the personal use of the assignee should be treated as a benefit-in-kind for the assignee. Withdrawals of assets and usage of services for personal use of an entrepreneur or the shareholders of companies are taxed at the rate of 36 percent, plus city surtax if applicable.

Gifts

Employees of Croatian companies may receive gifts or services tax free in the equivalent amount of HRK600 annually. Amounts above this annual limit are considered to be a benefit-in-kind.

Gifts provided to assignees should be treated in total as a benefit-in-kind.

Additional capital gains tax (CGT) issues and exceptions

Are there additional capital gains tax (CGT) issues in Croatia? If so, please discuss?

No.

Are there capital gains tax exceptions in Croatia? If so, please discuss?

Pre-CGT assets

No.

Deemed disposal and acquisition

No.

General deductions from income

What are the general deductions from income allowed in Croatia?

In calculating taxable income, every resident taxpayer is entitled to deduct the following from their monthly gross salary.

  • A basic monthly personal allowance of HRK4,000 for each month for which tax is being assessed.
  • Additional allowances if the taxpayer supports qualifying family members; to be a supported family member the individual cannot earn or receive more than HRK15,000 of receipts per year, including receipts which are not subject to taxation.
  • Employee compulsory social security contributions (if paid in Croatia based on a valid employment agreement with a local company or EU social security contributions paid in the Member State in which the taxpayer has remained socially insured) or if paid abroad in a country/jurisdiction with which Croatia has concluded a totalization agreement based on a valid employment agreement with a foreign employer (provided the relevant totalization agreement forms for exemption from Croatian social security contributions are obtained).
  • Additional deductions are available for all taxpayers for donations up to 2 percent of the receipts for which, in the current year, an annual tax return has been submitted and annual income tax has been determined or a special procedure took place establishing annual personal income tax and city surtax liabilities.

If both spouses pay personal income tax, it is possible to share additional allowances for children and other dependents of the immediate family.

Croatian domestic tax law indicates that foreign earned income, which is taxed abroad, is also taxable in Croatia but a tax credit for taxes paid abroad may be applied to reduce tax otherwise payable in Croatia; however, the amount of tax credit may not exceed the amount of Croatian tax payable on that foreign income.

Tax reimbursement methods

What are the tax reimbursement methods generally used by employers in Croatia?

Current year gross-up.

Calculation of estimates/prepayments/withholding

How are estimates/prepayments/withholding of tax handled in Croatia? For example, Pay-As-You-Earn (PAYE), Pay-As-You-Go (PAYG), and so on.

Pay-As-You-Earn (PAYE) in the case of individuals employed by Croatian employers.

A similar principle is used in the case of assignees. Assignees must report the receipt of income and they are liable to pay tax within 30 days from the date the income was received.

PAYG installments

When are estimates/prepayments/withholding of tax due in Croatia? For example: monthly, annually, both, and so on.

In the case of individuals employed by Croatian employers, tax is due monthly or more often if payments are made more frequently.

In the case of assignees, tax is due monthly or more often if payments are received more frequently.

Relief for foreign taxes


Is there any Relief for Foreign Taxes in Croatia? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?

To avoid double taxation, under Croatian domestic tax law and in accordance with tax treaties which Croatia has concluded with a number of countries/jurisdictions, the credit method applies to foreign earned income and either the credit method or the exemption method applies to other forms of foreign income. If the credit system applies, the credit for tax paid abroad may not exceed the amount of taxes due in Croatia on that foreign income.

Croatia currently has a treaty for the avoidance of double taxation of income and property ratified and in effect with the following countries/jurisdictions:

  • Albania
  • Armenia
  • Austria
  • Azerbaijan
  • Belarus
  • Belgium
  • Bosnia and Herzegovina
  • Bulgaria
  • Canada
  • Chile
  • China
  • Czech Republic
  • Denmark
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Greece
  • Hungary
  • Iceland
  • India 
  • Indonesia
  • Iran
  • Ireland
  • Italy
  • Israel
  • Japan
  • Jordan
  • Kazakhstan
  • Korea
  • Kosovo
  • Kuwait
  • Latvia
  • Lithuania
  • Luxembourg
  • North Macedonia
  • Malaysia
  • Malta
  • Morocco
  • Mauritius
  • Moldova
  • Montenegro
  • Netherlands
  • Norway
  • Oman
  • Poland
  • Portugal
  • Qatar
  • Romania
  • Russia
  • San Marino
  • Serbia
  • Slovakia
  • Slovenia
  • South Africa
  • SAR
  • Spain
  • Sweden
  • Switzerland
  • Syria
  • Turkey
  • Turkmenistan
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Vietnam

General tax credits

What are the general tax credits that may be claimed in Croatia? Please list below.

There are no general tax credits in Croatia.

Sample tax calculation

This calculation3 assumes a married taxpayer resident in Croatia with supported family member (spouse and two children) whose 3-year assignment begins 1 January 2018 and ends 31 December 2020. The taxpayer’s base salary is 100,000 US dollars (USD) and the calculation covers 3 years.

 

2018
USD

2019
USD

2020
USD

Salary

100,000

100,000

100,000

Bonus

20,000

20,000

20,000

Cost-of-living allowance

10,000

10,000

10,000

Housing allowance

12,000

12,000

12,000

Company car*

6,000

6,000

6,000

Moving expense reimbursement

20,000

0

20,000

Home leave

0

5,000

0

Education allowance

3,000

3,000

3,000

Interest income from non-local sources (from savings)

6,000

6,000

6,000


Exchange rate used for calculation: USD1.00 = HRK6.496932

Other assumptions

  • All earned income is attributable to local sources.
  • All income indicated represents gross income (cash allowances are gross, and the car benefit is treated as net and grossed up separately for Croatian tax purposes).
  • Bonuses are paid at the end of each tax year and accrue evenly throughout the year.
  • Interest income from savings is earned on foreign bank accounts.
  • The company car is used for business and private purposes and originally cost USD50,000.
  • The employee is deemed tax resident throughout the assignment.
  • The employee lives in Zagreb (city surtax of 18 percent applies).
  • Tax treaties and social security liabilities, including the potential impact of totalization agreements, are ignored for the purpose of this calculation. Accordingly, all employment income is subject to Croatian personal income tax and no local or foreign social security contributions are calculated / claimed as deductions.

Calculation of Taxable Income

Year-ended

2018

2019

2020

Days in Croatia during year

365

365

365

 

HRK

HRK

HRK

Earned income subject to income tax

 

 

 

Salary

649,693

649,693

649,693

Bonus

129,939

129,939

129,939

Cost-of-living allowance

64,969

64,969

64,969

Housing allowance

77,963

77,963

77,963

Company car*

67,771

67,771

67,771

Moving expense reimbursement

129,939

0

129,939

Home leave

0

32,485

0

Education allowance

19,941

19,941

19,941

Interest income from savings from non-local sources

38,982

38,982

38,982

Total earned income

1,139,765

1,042,311

1,139,765

Other income (such as interest)

38,982

38,982

38,982

Total income

1,178,747

1,081,293

1,178,747

Deductions

117,600

117,600

120,000

Total gross taxable income

1,061,147

963,693

1,058,747

*Value of the company car benefit, for the purpose of this calculation, is calculated as 1 percent of the purchase price of the car, USD500 per month (that is, USD6,000 per year). This amount is grossed up by 36 percent of Croatian personal income tax and 18 percent of Zagreb city surtax.

Calculation of Tax Liability

 

2017

HRK

2018

HRK

2019

HRK

Taxable income as above

1,061,147

963,693

1,058,747

Croatian tax thereon

410,000

347,361

387,740

Less

0

0

0

Domestic tax rebates (dependent spouse rebate)

0

0

0

Foreign tax credits

0

0

0

Total Croatian tax

410,000

347,361

387,740

Footnotes

1. Certain tax authorities adopt an ‘economic employer’ approach to interpreting Article 15 of the OECD model treaty which deals with the Dependent Services Article. In summary, this means that if an employee is assigned to work for an entity in the host country/jurisdiction for a period of less than 183 days in the fiscal year (or a calendar year of a 12-month period), the employee remains employed by the home country/jurisdiction employer but the employee’s salary and costs are recharged to the host entity, then the host country/jurisdiction tax authority will treat the host entity as being the ‘economic employer’ and therefore the employer for the purposes of interpreting Article 15. In this case, Article 15 relief would be denied, and the employee would be subject to tax in the host country/jurisdiction.

2. For example, an employee can be physically present in the country/jurisdiction for up to 60 days before the tax authorities will apply the ‘economic employer’ approach.
3Sample calculation generated by KPMG in Croatia - based on the PIT Law, published in National Gazette 115/16 dated 9 December 2016, effective as of 1 January 2017, amendments of PIT Law published in National Gazette 106/18 dated 30 November 2018, effective as of 1 January 2019.

Disclaimer

All information contained in this publication is summarized by KPMG Croatia d.o.o. za reviziju , the [Croatian limited liability company ] member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on

  • General Tax Law (Official Gazette no. 115/16, 106/18, 121/19, 32/20, 42/20);
  • Individual Income Tax Law (Official Gazette no. 115/16, 106/18, 121/19, 32/20),
  • Regulation (Official Gazette no. 10/17, 128/17, 106/18, 1/19, 80/19, 1/20, 74/20);
  • Law on Contributions (Official Gazette no. 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 26/14, 30/14, 41/14, 143/14, 115/16, 106/18), Regulation (Official Gazette no. 2/09, 9/09, 97/09, 25/11, 61/12, 86/13, 157/14, 128/17, 1/19);
  • Value Added Tax Law (Official Gazette no. 73/13, USRH 99/13, 148/13, 153/13, 143/14, 115/16, 106/18, 121/19), Regulation (Official Gazette no. 79/13, 85/13, 160/13, 35/14, 157/14, 130/15, 1/17, 41/17, 128/17, 1/19, 1/20);
  • Real Estate Transfer Tax Act (Official Gazette no. 115/16, 106/18);
  • Law on Foreigners (official Gazette no. 130/11, 74/13, 69/17, 46/18, 53/20)
  • Law on Local Taxes (Official Gazette no. 115/16, 101/17).

© 2021 KPMG Croatia d.o.o. za reviziju, a Croatia limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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