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Commercial law

Limited partnership

A limited partnership is one of the forms of commercial companies in the Republic of Croatia, where two or more persons join together for the permanent performance of business activities under a common company name. At least one member (general partner – komplementar) is liable for the obligations of the company jointly and unlimitedly with their entire assets, while at least one member (limited partner – komanditor) is liable only up to the amount of their investment in the company. The company is established by a partnership agreement , which must specify the members who hold the position of general partners...

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General partnership

A general partnership is one of the forms of business entities in the Republic of Croatia. It is a business entity in which two or more persons unite for the purpose of permanently conducting business under a common company name. A member of the partnership can be any legal or natural person, with certain exceptions explicitly stated in the Companies Act (e.g., persons who have been convicted of the criminal offense of financing terrorism or money laundering for the duration of the legal consequences of the conviction, etc.). Liability of General partnership members The liability of general partnership members is...

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Digital services of the financial agency (FINA)

Commercial services FINA (Financial Agency) is a Croatian state institution that provides a wide range of services in the fields of finance, accounting, and public services, aiming to improve the business environment and promote economic stability. It was established to ensure transparency and efficiency in the financial sector. FINA also facilitates the digital transformation of businesses through innovative services such as e-Signature, e-Archive, and e-Invoice. These services help entrepreneurs and public institutions comply with regulations, reduce paperwork, and enhance the security of business processes. FINA contributes to the modernization of administrative tasks, enabling faster and more efficient business management while increasing...

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Digital services of the financial agency

Public services FINA (Financial Agency), a Croatian state institution providing services in finance, accounting, and digital business, aims to modernize and improve the business environment. It offers tools such as e-Signature, e-Archive, and e-Invoice, which facilitate compliance with regulations, reduce administrative burdens, and increase business security. In line with digitalization, FINA is developing comprehensive digital public services, which will be discussed further below. Digital services – public services The Register of Annual Financial Statements (RGFI) is a public service that provides access to the financial statements of business entities in the Republic of Croatia. Through this register, annual and consolidated financial statements, audit...

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Blank debenture as a means of securing a claim

Blank debentures are one of the instruments for securing monetary claims within the legal system of the Republic of Croatia. A blank debenture is a private document issued by the debtor and certified by a notary public, through which the debtor grants permission to the creditor to collect the owed amount in the event of a failure to fulfill obligations arising from the contractual relationship secured by the debenture. Blank debenture – specifics A blank debenture is a private document certified by a notary public through which the debtor consents to the seizure of all their bank accounts for the purpose of...

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Exit of a Shareholder from the LLC

When a shareholder exits, their involvement in the company and all related rights and obligations end. Generally, the exit is associated with a valid reason for leaving, but a shareholder can also leave the company by selling their shares, provided there are no restrictions. The Croatian Companies Act (HGG) provides two types of exit from the LLC. One type is already included in the company's Articles of Association. The second type allows a shareholder to request an exit through a lawsuit if the legal conditions are met. Lawsuit for Exit from the LLC If the Articles of Association do not provide an exit option, any...

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Business of non-residents through permanent business unit

It is well known that some citizens hold large amounts of money in the bank accounts, while due to high inflation and low interest rates savings in the bank are currently not profitable. Namely, by holding money in the bank savers do not generate any returns, while inflation at the same time reduces the value of money saved, because with the money saved, savers can buy less and less products and services day by day, and this trend will continue in the future. To preserve the value of money, real estate investments provide good security against inflation and represent tangible,...

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Abuse of trust in economic business operations

In the economic business operations, whoever breaches the duty to protect someone else’s property interests based on the law, decision of an administrative or judicial authority, legal transaction or a trust relationship, thereby obtaining for himself or another person unlawful material gain and by doing that or in some other way causes damage to one whose property interests he is responsible for, will be punished by imprisonment for six months to five years. If substantial material gain has been gained or substantial damage done, the perpetrator shall be punished by imprisonment for a period between one and ten years. Substantial material...

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Temporary employment agency and posting of agency workers abroad

Temporary Employment Agency The operation of temporary employment agencies in the Republic of Croatia is regulated by the Labor Law. According to Article 44, paragraph 1 of the aforementioned law, a temporary employment agency is an employer who, based on a worker assignment agreement, posts a worker to another employer (the user) for the temporary performance of tasks. The posted worker is an employee whom the agency employs for posting to the user. The agency may carry out worker postings to users provided that it is registered in accordance with special regulations and entered in the records of the ministry responsible for...

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Tax-deductible expenses in a Croatian d. o. o.

Limited liability companies are subject to corporate income tax. The difference between the increased or reduced revenue and expenditure according to the provisions of The Corporate Income Tax Law is used as the basis for tax assessment. There are several ways to reduce the tax basis. One of the best ways to do this and at the same time reward company employees is through tax-free payments to employees. Such payments increase the cost to the company, resulting in less tax being paid. The employer has a wide range of tax-free payments available to pay out to the employee. They are as follows: -...

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