On 1 September 2019 amendments to the Ordinance on income tax shall enter into the force. The new ordinance includes, among other things, new amounts of non-taxable daily allowance for [...]

Distribution of profit, as well as dividend payments and the profit shares,  are considered as capital gains and as such is taxable, i.e. in the process of pay-out, personal income [...]

In accordance with Article 9, paragraph 18 of Income Tax Act voluntary pension insurance premiums which the employer pays in favor of its employee, upon the employee’s approval, into a [...]

Physical person – non-residents who have apartments and holiday houses in the Republic of Croatia can obtain a rental permit and from tax, the perspective may be considered as renters. [...]

According to Article 27a of Fiscalization Law, in transactions with cash it is prescribed that if for any business reason a document with payment data is issued prior of the [...]

In accordance with Article 14 paragraph, 3 of Profit Tax Act, the Minister of Finance has declared that the arm’s length interest rate on loans between related parties is 3.96% [...]

Based on the new General Tax Act effective as of 1st January 2019, Article 43 related to the rules for determination of the place of residence for individuals having a [...]

With the new Law about forests (Official Gazette 68/2018), liability for contribution for forests is partially canceled. According to the new Law, all legal and natural persons who are obliged [...]

OPZ-STAT-1 form is a statistical report which was introduced in 2016 about outstanding receivables which are due. Purpose of the form is recording and reporting about outstanding invoices which taxpayers [...]