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Croatia and USA: double taxation avoidance

News-Croatia

Croatia and USA treaty for double taxation avoidance

An Agreement to Avoid Double Taxation between Croatia and the United States of America was signed on December 7, 2022, by the US Undersecretary for Economic Growth, Energy and Environment Jose W. Fernandez and the Croatian Minister of Finance, Marko…

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Croatia: Conversion of Share Capital to Euro

News-Croatia

Conversion of Share Capital to Euro

With the euro becoming the national currency from the 1st of January 2023, most of us are focused on the expected changes in the price of products and services, the level of wages and the cost of living. However, a…

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Croatia Eurozone

News-Croatia

Croatia on target for the Eurozone

Croatia’s acceptance into the European Union on the 1st of July marked the beginning of the end of the Kuna as Croatia’s currency ever since its introduction on 30th May 1994. Entering the European Union brought with it many changes…

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News-Croatia

Interest rate on loans between related parties for 2022

The Decision on the publication of the interest rate on loans between related parties, which determines the amount of the interest rate on loans between related companies referred to in Article 14 of the Income Tax Act for 2022 was…

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News-Croatia

Non-taxable occasional rewards during holiday season

In Croatia, during the holiday season, employees and their children are likely to be given occasional or special rewards as a non-taxable bonus by their employers. Such measure is, of course, optional to the employers, however, it consists of a nice gesture towards the employees during the most wonderful time of the year.  Occasional rewards for holidays are excluded from the HRK 5.000,00 non-taxable…

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News-Croatia

Digitalization of accounting processes and cloud accounting

Development of science and technology, general availability of fast mobile internet, cloud software, availability of electronic services via computer or mobile phone, the general trend of digitalization of business documentation such as e-invoices and other documents are all parts of…

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Croatia

Deadline for Obligors of External Audit in Croatia

Audit of financial statements of Croatian companies is regulated by The Accounting Law and The Audit Law. The obligors are determined by Accounting Law while the conditions and regulations of the audit process are determined by Audit Law. In case…

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Croatia

Membership fee changes for Croatian Chamber of Economy

Due to the difficulty of performing some activities, the Croatian Chamber of Economy made the decision to exempt some companies from paying membership fees in the past few months. With the latest decision the Chamber abolished the exemption, so companies…

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Croatia

Tax treatment of COVID-19 testing services

Like most countries, the Republic of Croatia has introduced special conditions under which tourists and travelers can enter and stay on its territory as one of the measures to prevent COVID-19 pandemic. As of July 1st the official COVID-19 digital…

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Croatia

Croatia: Deadline Extension for Financial Statements

The arrival of spring marks the most wonderful and challenging time for all accountants – a time to prepare financial statements and reports for the authorities. This year, same as the previous one, the authorities have decided to postpone the…

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