This is the first amendment to the 1999 Croatia-Switzerland income and capital tax treaty.
Croatia’s government has approved the draft law to ratify the amending protocol to the 1999 income and capital tax treaty with Switzerland on 6 November 2025.
Signed on 18 July 2025, this protocol represents the first amendment to the treaty.
Recent changes in international taxation, updates to the OECD Model Double Taxation Agreement, and the implementation of the Multilateral Convention on Base Erosion and Profit Shifting (BEPS) have highlighted the need to align and expand the Croatia-Switzerland Double Taxation Agreement.
It will enter into force once the ratification instruments are exchanged and will generally take effect from 1 January of the year following its entry into force.
Earlier, Croatia’s Ministry of Finance initiated a public consultation on 16 September 2025, on the ratification of the amending protocol to its 1999 income and capital tax treaty with Switzerland.
