At the session of the Croatian Parliament held on September 28, 2023, amendments to the existing tax regulations were adopted. Most of the adopted legislative changes enter into force on January 1, 2024. Below is an overview of the main changes in legislative regulations.
At the session of the Croatian Parliament held on September 28, 2023, amendments to the existing tax regulations were adopted. Most of the adopted legislative changes enter into force on January 1, 2024. Below is an overview of the main changes in legislative regulations.
At the session of the Croatian Parliament held on September 28, 2023, amendments to the existing tax regulations were adopted. Most of the adopted legislative changes enter into force on January 1, 2024. Below is an overview of the main changes in legislative regulations.
The new Ordinance on the content of calculation of salary, salary compensation, severance pay and compensation for unused annual leave (Official Gazette, No. 68/23, hereinafter: the Ordinance) entered into force on July 1, 2023. On the date of entry into force of the new Ordinance, the Ordinance on the content of calculation of salary, salary compensation or severance pay ceased to be valid (Official Gazette, No. 32/15-35/17).
Employers are required to harmonize calculation documents with the new Ordinance by October 1, 2023.
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.