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Croatia - Overview and introduction

Croatia - Overview and introduction

Taxation of international executives

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All information contained in this document 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);
  • Individual Income Tax Law (Official Gazette no. 115/16, 106/18), Regulation (Official Gazette no. 10/17, 128/17, 106/18, 1/19);
  • 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), Regulation (Official Gazette no. 79/13, 85/13, 160/13, 35/14, 157/14, 130/15, 1/17, 41/17, 128/17, 1/19);
  • 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)
  • Law on Local Taxes (Official Gazette no. 115/16, 101/17)

© 2020 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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