On 31 January 2014, the Croatian parliament ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, signed on 25 January 1988 and the amending protocol signed on 27 May 2010. This multilateral Convention is seen as an important tool in the international fight against artificial tax avoidance and tax evasion.
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On 22 December 2023, Croatia announced in the Official Gazette that it approved the Law on Minimum Global Profit Tax. The Croatian Parliament adopted the legislation on 15 December 2023. This law enacts the implementation of the Pillar 2 global
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Croatia has published a draft legislation for enforcing the Pillar 2 global minimum tax under Council Directive (EU) 2022/2523 of 14 December 2022. This includes the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed
Read More On 4 October 2023, Croatia published the Amended Profit Tax Law in the Official Gazette with updated corporate tax rate threshold, withholding tax, tax return and so on. The main changes concerning corporate tax threshold and withholding tax
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On 8 March 2023, the Croatian Official Gazette published Regulation No. 448, which implements the European Union Council Directive on the mandatory automatic exchange of financial account information (AEOI) for digital platform operators
Read More The OECD has announced that Croatia has signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information regarding Income from Digital Platforms on 15 December 2022. The agreement provides for the automatic exchange of
Read MoreOn 11 April 2022, the Tax Administration declared that the notification deadline for submitting Country-by-Country (CbC) report until 2 May 2022. This deadline applies for multinational entities
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