The Croatian Parliament adopted the amendments to the Individual Income Tax Law on 27 September 2013. Following a decision of the Constitutional Court, the provisions regarding taxation of dividends and profit shares have been amended.
The law provides that, if a decision on the payment of dividends and profit shares was made before the law entered into force and such dividends and shares in profit are not paid out by that date, the legislation in force on the day when the decision was made will apply to those payments of dividends and profit shares. The law entered into force on 16 October 2013.
