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The realized net profit that the company established in the Republic ofCroatia realizes by performing activities/services and decides to pay to themembers of the company / founder is taxable by corporate tax afterwithholding (for legal persons) or the income tax from the capital (fornatural persons). Members of the company who are tax residents of the…

LEGAL PERSONSProfit tax A company and other legal entity resident in the Republic of Croatia thatperforms economic activity independently, permanently and for the purposeof making profit or income or other economically assessable benefits is liableto pay profit tax, and the taxpayer is the domestic business unit of a foreignentrepreneur (non-resident). Profit is determined according to…

It is known that some citizens have large amounts of money in bank accounts, while due to high inflation and low interest savings in the bank is currently not worth it. By keeping money in the bank, they are not making a profit, while at the same time inflation is reducing the value of the…

FINA is the abbreviation for Financijska agencija and is a state financial agency in Croatia. FINA is a government agency where commercial register information, business accounts, business results, and liens in the form of credit reports can be requested for a fee. The Finance Agency keeps a register of all accounts of business entities and…

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…