Law firm in Croatia

Third-country nationals (citizens of non-EEA countries) in the Republic of Croatia can obtain the right to short-term or temporary residence, as well as long-term and permanent residence. This text will focus on short-term and temporary residence. Short-term Residence Third-country nationals can stay in the Republic of Croatia on a short-term residence for up to 90…

In the context of legal relationships, changing the subject of the obligation on the part of the debtor can be done in several ways. The obligation of a debtor under a contract can be transferred to a third party – by assuming debt, accessing debt, or assuming fulfillment. Debt assignment and assumption agreement By assuming…

Foreign nationals, i.e. foreign natural and legal persons, may acquire property on the territory of the Republic of Croatia. To be able to do so, certain legal requirements must be met. The difference between EU and non-EU citizens Citizens of EU member states can easily purchase real estate in the Republic of Croatia. Since Croatia’s…

Limited liability companies are subject to corporate income tax. The difference between the increased or reduced revenue and expenditure according to the provisions of The Corporate Income Tax Law is used as the basis for tax assessment. There are several ways to reduce the tax basis. One of the best ways to do this and…

The procedure of calculating and dividing the assets of a company in which the reasons for termination have appeared is called liquidation, and it is carried out if the members do not agree on a different method of calculation and division or if the company is not declared bankrupt. It is carried out by all…

Establishment of a simple limited liability company (j.d.o.o.) is a procedure by which a legal entity is established that enables owners to operate under the protection of limited liability. This type of company is often a preferred option for small and medium-sized enterprises, as it provides some certainty and flexibility in the conduct of business.…

Limited liability company is the most common form of company in the Republic of Croatia. It is defined by Article 385 of the Law on companies as a company in which one or more legal or natural persons contribute to the pre-agreed share capital. The minimum amount of the share capital of a limited liability…

This article lists the tax specifics, i.e. the differences between the FederalRepublic of Germany and the Republic of Croatia in terms of real estatelevies, inheritance taxes and tax liabilities depending on the taxpayer’sresidence. The differences in the tax arrangements of these two countriesare not negligible, thus we present some of them. Real estate levies In…

The insolvency proceedings (bankruptcy) in general shall be initiated by thedebtor or creditor’s proposal. If all the conditions for opening insolvencyproceedings have been met, then the court is seised of the order of openingof insolvency proceedings to be published on the e-board of the court. Thatorder must include an invitation to insolvency creditors to lodge…

A company is, by definition, a business entity that independently andpermanently performs economic activity in order to make a profit byproducing, trading goods or providing services on the market. The most common form of company that appears in Croatian practice is alimited liability company, and the minimum share capital required for theestablishment of this company…

If you, as citizens of the EU Member States, intend to acquire ownership of avacation home or other real estate property in the Republic of Croatia,whether for private or business purposes, your sale and purchasetransaction in the Republic of Croatia is subject to a certain tax liability,about which you can find out more below. Natural…

There are several ways of acquisition of ownership in the Republic of Croatia,namely: For the acquisition of ownership, the general requirements prescribed by theAct on Ownership and Other real Rights must be met – that is, the ability ofthe property to be the object of ownership, the ability of the acquirer toacquire the right of…

In today’s practice, it is often the case that companies doing business in theRepublic of Croatia are owned by natural or legal persons resident in theRepublic of Germany. The following is an overview of the tax rates applicable to the taxation ofdividend payments in case where the owner of a Croatian company is a legalor…

The realized net profit that the company established in the Republic ofCroatia realizes by performing activities/services and decides to pay to themembers of the company / founder is taxable by corporate tax afterwithholding (for legal persons) or the income tax from the capital (fornatural persons). Members of the company who are tax residents of the…