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Tax law

Taxation of net profit payments to legal and natural persons, residents of the Republic of Germany

The realized net profit that the company established in the Republic of Croatia realizes by performing activities/services and decides to pay to the members of the company / founder is taxable by corporate tax after withholding (for legal persons) or the income tax from the capital (for natural persons).Members of the company who are tax residents of the Republic of Croatia, are fully subject to domestic tax legislation, while the situation is more complex for legal and natural persons who are not residents of the Republic of Croatia, because in these cases the provisions of the International contract for the...

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A brief overview of the tax system of the Republic of Croatia

LEGAL PERSONS Profit tax A company and other legal entity resident in the Republic of Croatia that performs economic activity independently, permanently and for the purpose of making profit or income or other economically assessable benefits is liable to pay profit tax, and the taxpayer is the domestic business unit of a foreign entrepreneur (non-resident). Profit is determined according to accounting regulations as the difference between income and expenses before the calculation of profit tax, increasedand decreased according to the provisions of the Law on Profit Tax. The tax base of a resident taxpayer consists of the profit realized in the country...

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Activity of non-residents by a permanent business unit

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 money saved because they can buy fewer and fewer products and services every day with the money they save, and this trend will continue in the future. To preserve the value of money, real estate investments are a good hedge against inflation and represent tangible and lasting value....

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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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