This is the first amendment to the 1999 Croatia-Switzerland income and capital tax treaty.
Croatia’s parliament approved the ratification of the amending protocol to the 1999 income and capital tax treaty with Switzerland on 21 November 2025.
Signed on 18 July 2025, the protocol makes updates to the OECD Model Double Taxation Agreement and the implementation of the Multilateral Convention on Base Erosion and Profit Shifting (BEPS).
The protocol will take effect once both countries exchange their instruments of ratification, with its provisions generally applying from 1 January of the following year.
Earlier, Croatia’s government approved the draft law to ratify the amending protocol to the 1999 income and capital tax treaty with Switzerland on 6 November 2025.
