Taxation of persons in the Republic of Croatia

In the case of taxation of individuals, a taxpayer may be an individual who earns income or an heir for all tax liabilities arising from the decedent's income until the decedent's death. In this regard, joint acquisition of income is possible in such a way that each natural person is considered a self-employed taxpayer according to the share of income. Income tax is levied on income earned in the Republic of Croatia, by residents and non-residents. Residents are natural persons who have their permanent or usual place of residence in the Republic of Croatia or who earn their income...

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