Croatia approves pillar 2 global minimum tax

December 24, 2023

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 announces draft law for pillar 2 global minimum tax

November 20, 2023

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

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Croatia announces amendments to profit tax law

November 10, 2023

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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Croatia enacts DAC7

March 14, 2023

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

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Croatia joins multilateral agreement for exchange of information on income from digital platform

January 28, 2023

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

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Croatia: Tax Administration declares CbC notification deadline

April 18, 2022

On 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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Croatia: Finance Ministry decides new interest rate between related parties

January 14, 2022

The Ministry of Finance announced a new interest rate of 2.68% on loans between related parties for 2022 before the beginning of the tax period in which it is applied. This means that interest is calculated at the rate of 2.68% of the minimum

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Croatia: BEPS MLI enters into force

June 30, 2021

On 29 June 2021, OECD has published the updated position of signatories’ countries regarding the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Accordingly, the MLI enters into

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Croatia: Parliament approves second package of measures due to COVID-19

April 22, 2021

On 7 April 2021, the Croatian Parliament approved all measures proposed by the Government as the second package of measures for the COVID-19 outbreak. Some of the measures are given below: Corporate tax According to the second package, the

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Croatia: Tax Administration extends submission deadline of tax return 2020

March 29, 2021

Due to COVID-19 outbreak, the tax administration made an update to their tax information related to the emergency page in March 2021. This contains an extension of the 2020 tax return, other related forms and reports submission deadline until 30

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Croatia deposits BEPS MLI ratification instrument

February 22, 2021

On 18 February 2021, the OECD announced that Croatia has deposited its ratification instrument for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI enters into force for

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Croatia: Government fixes related party interest rate for 2021

February 18, 2021

The Croatian Government has changed the arm’s length interest rate from 3.42% per annum to 3% per annum regarding loans between related parties for the year 2021. This rate is effective from 1st January 2021 and applies for loans between resident

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Croatia: Government publishes Tax Reform Law 2021

December 21, 2020

On 11 December 2020, the Government published Tax Reform Law for the year 2021, which includes Law on Amendments to the Income Tax Law, the Law on Amendments to the Corporate Tax Law, and the Law on Amendments to the Value Added Tax Law. The Tax

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Croatia: Parliament approves draft Law to ratify BEPS MLI

November 30, 2020

On 25 November 2020, the Parliament approved the draft Law for ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Croatia must now deposit its ratification instrument to bring the MLI into force

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Croatia: Government presents four tax reform Bills to Parliament

November 13, 2020

On 12 November 2020, the Croatian Parliament announced that the Government sent four tax reform Bills, which provide changes in corporate income tax, personal income tax, and value added tax (VAT). Some of the changes including the Bills are given

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Croatia: Parliament approves draft Law to ratify BEPS MLI

November 12, 2020

On 5 November 2020, the Parliament approved the draft Bill No. PZ 59 for ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Croatia must now deposit its ratification instrument to bring the MLI

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Croatia: Prime Minister extends Wage Subsidy Scheme amid COVID-19 pandemic

October 30, 2020

On 20 October 2020, the Prime Minister and Minister of Labor, Pension System, Family and Social Policy presented the continuation of tax relief measures to preserve jobs due to the crisis caused by the coronavirus pandemic. The main objective of

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Croatia: Finance Ministry publishes a draft Law to ratify BEPS MLI

September 11, 2020

The Finance Ministry published a draft Law for ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). Public consultation is required from the Ministry regarding the draft Law. Croatia must now deposit

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