{"id":6827,"date":"2023-01-17T09:51:50","date_gmt":"2023-01-17T09:51:50","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=3083"},"modified":"2023-01-17T09:51:50","modified_gmt":"2023-01-17T09:51:50","slug":"kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu","status":"publish","type":"post","link":"https:\/\/www.confida.hr\/hr\/blog\/uncategorized-hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/","title":{"rendered":"Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu"},"content":{"rendered":"<p>U Narodnim novinama br. 151\/22 objavljena je Odluka o objavi kamatne stope na zajmove izme\u0111u povezanih osoba.<!--more--><\/p>\n<p><strong>Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu tako iznosi 2,4% \u0161to predstavlja sni\u017eenje u odnosu na prethodnu godinu kada je iznosila 2,68%.<\/strong><\/p>\n<p>Sukladno tome, za svrhe oporezivanja dobiti od 1. sije\u010dnja 2023. godine kamatna stopa od 2,4% smatra se:<\/p>\n<ul>\n<li><strong>najni\u017eom oporezivom kamatnom stopom<\/strong> koju bi trebao obra\u010dunati poduzetnik kada daje zajmove povezanim osobama nerezidentima;<\/li>\n<li><strong>najvi\u0161om oporezivom kamatnom stopom<\/strong> koju poduzetniku na primljeni zajam obra\u010dunavaju povezane osobe nerezidenti.<\/li>\n<\/ul>\n<p>Navedeno se primjenjuje i na zajmove izme\u0111u povezanih osoba rezidenata, ako je jedna od povezanih osoba u povla\u0161tenom poreznom polo\u017eaju.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>U Narodnim novinama br. 151\/22 objavljena je Odluka o objavi kamatne stope na zajmove izme\u0111u povezanih osoba.<\/p>\n","protected":false},"author":6,"featured_media":7074,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - 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