Prevention of double taxation between Croatia and Austria
For all directors/board members of Croatian companies, if they are tax residents of the Republic of Austria and receive compensation from a Croatian company.
For all directors/board members of Croatian companies, if they are tax residents of the Republic of Austria and receive compensation from a Croatian company.
The Draft Act on the Amendments to the Accounting Act translates the provisions of the EU Directive 2021/2101, which aims to increase transparency and public oversight of information on corporate income tax submitted by enterprises that operate in the territory of several member states and whose income exceeds EUR 750 million.
The Croatian Government has presented a plan to change tax regulations in 2023, which should be implemented from January 1, 2024.
At the end of the first quarter of this year, the last amendments to the Trade Act, i.e. the Act on Amendments to the Trade Act (hereinafter: ZiDZT), were adopted, which will enter into force on July 1, 2023.