Unlawful Interpretation of the Croatian Tax Administration Regarding Property Tax

When tax practice starts to diverge from legal frameworks, it not only undermines the principle of legality but also creates legal uncertainty for all taxpayers. Such a situation is reflected in the opinion of the Tax Administration dated 21 July 2025, concerning the (non-)application of the property tax exemption in the case of long-term leases […]

Crypto-assets – From 2026, “crypto-asset service providers” will be required to report to tax authorities to facilitate the detection of individuals who failed to report transactions or income related to crypto-assets, while the tax rules governing such assets remain inadequate

One of the key novelties introduced by the Draft Amendments to the Act on Administrative Cooperation in the Field of Taxation (from August 2025) relates to the expansion of the scope of automatic exchange of information between EU Member States, which will now include crypto-assets. This is a change that Croatia is implementing based on […]

Impact of VAT on year-end transfer pricing adjustments

Providing intra-group services to member companies presents a significant challenge for multinational enterprises, as they must align various systems of direct and indirect taxation (such as corporate income tax and transfer pricing for direct taxation, and VAT for indirect taxation). Each of these systems is complex on its own, and additional complexity arises when they […]

When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden

When the sale of personal assets (e.g. building land) exceeds the limits of personal sphere and becomes entrepreneurial business which triggers VAT burden The Court of Justice of European Union (hereinafter: The Court) issued judgment in case C-213/24 which is particularly interesting for individual persons who place on the market certain immovable assets not acquired […]