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Your reference
for Tax News in
Croatia
May 2019.
and international businesses with answers to key questions regarding tax regulations in Croatia.
 Predlog zakona o izmenama i dopunama Zakona o porezu na dohodak građana

Hrvatska
Kamatna stopa na zajmove
između povezanih osoba
Sukladno čl. 14. stavku 3. Zakona o porezu na dobit, Ministarstvo financija je objavilo kamatnu
stopu između povezanih osoba od 3,96% za 2019. godinu. Navedena kamatna stopa snižena je
u odnosu na prethodnu
odnosu na godinu kada je iznosila
prethodnu 4,55%. kada
godinu je iznosila 4,55%.

Stopa od 3,96% je najmanja kamata koja bi se trebala obračunati kada obveznik poreza na dobit
daje zajmove povezanim
zajmove osobama – nerezidentima. osobama
povezanim – nerezidentima.

Newsletter SEE 05/2019 page 01

 Ako se kamate nerezidentima plaćaju prema stopi višoj
od 3,96%, razlika iznad kamata također se dodaje u PD
obrazac kao povećanje porezne osnovice.

Ako takve kamate nisu zaračunate (ili su

zaračunate manje) tada se one (ili razlika
između zaračunate manje i propisane kamatne
stope) trebaju dodati u PD obrazac kao pov-
porezne
ećanje porezne osnovice. osnovice.
Ta kamatna stopa primjenjuje se i na primljene
zajmove od povezanih osoba – nerezidenata.
Ako se kamate nerezidentima plaćaju prema
stopi višoj od 3,96%, razlika iznad kamata
također se dodaje u PD obrazac kao povećan-
porezne
je porezne osnovice. osnovice.
Stopa od 3,96% primjenjuje se i za zajmove
između povezanih osoba rezidenata ako jedna
od njih ima povlašteni porezni status (plaća
porez na dobit po stopama koje su niže od
propisane stope ili je oslobođena od plaćanja
poreza na dobit) ili ako u poreznom razdoblju
ima pravo na prijenos poreznog gubitka iz
prethodnih poreznihporeznih
razdoblja. razdoblja.
Podnošenje zahtjeva
za izdavanje dozvole
za boravak i rad
Kako bi se ubrzao postupak izdavanja dozvola
za rad i boravak u RH, od 15. travnja 2019.
godine poslodavci mogu zahtjeve za izdavanje
dozvole za boravak i rad unutar godišnje kvote
podnositi i elektroničkom poštom na posebno
oblikovane e-mail adrese svih policijskih
uprava.
u p r a v a .
Zahtjev za izdavanje dozvole za boravak i rad
unutar propisane kvote poslodavac upućuje s
adrese elektronske pošte s kojom se uobičaje-
no koristi u pravnom prometu na adresu elek-
troničke pošte nadležne policijske uprave,
odnosno postaje, prema mjestu namjeravanog
boravka državljanina treće zemlje.
državljanina treće zemlje.

Newsletter SEE 05/2019 page 02

Uz obrazac za izdavanje dozvole za boravak i rad unutar godišnje kvote (obrazac 9a) poslodavac
obvezan
je obvezan priložiti priložiti
sljedeću dokumentaciju: sljedeću dokumentaciju:
- važeću putnuputnuispravu (putovnicu)
ispravu državljanina treće zemlje;
(putovnicu) državljanina treće zemlje;
- ugovor o radu; o radu;
- pisanu potvrdu o sklopljenom ugovoru o radu ili odgovarajući dokaz o radu;
- dokaz o registraciji poslodavca;
o i registraciji poslodavca; i
- dokaz o kvalifikaciji osobe za koju se traži izdavanje dozvole za boravak i rad, odnosno za
djelatnosti graditeljstva i turizma izjave poslodavca da je državljanin treće zemlje kvalificiran za ugo-
voreni rad. rad.

Newsletter SEE 05/2019 page 03

 Predlog zakona o izmenama i dopunama Zakona o porezu na dohodak građana

Croatia
Interest rate on loans between
related parties
In accordance with Article 14 paragraph 3 of Profit Tax Act, the Minister of Finance has declared
that the arm’s length interest rate on loans between related parties is 3.96% per annum, effective
1 January 2019. Stated interest rate decreased from previous year when it was 4,55%.

Rate at 3,96% is the minimum interest rate to be charged when a taxpayer lends loans to affiliated
person - non-resident. - non-resident.

Newsletter SEE 05/2019 page 04

 If interest is paid to non-resident at a rate higher than
3,96%, the difference above the interest rate is also
added to the PD form as an increase in the tax base.

If such rate is not charged (or have been

charged less) then interest rate (or the differ-
ence between the lower interest and the inter-
est at the prescribed rate) should be added to
the PD form as an increase in tax base. This
rate also applies to loans received from related
-
person - non-resident. non-resident.
If interest is paid to non-resident at a rate
higher than 3,96%, the difference above the
interest rate is also added to the PD form as an
increase in the intax base.
the tax base.
Rate at 3,96% is also applied for loans
between related persons - residents if one of
them has preferential tax position (i.e. pays
profit tax at rates below the prescribed rate or
is exempt from taxation of income tax) or has in
the tax period the right to transfer tax losses
from previous previous
tax periods. tax periods.
Application for
a residence and
work permit
In order to expedite the procedure of issuing
work and residence permits in the Republic of
Croatia, from 15 April 2019 employers can
submit application for a residence and work
permit within the annual quota by e- mail on
specially formatted e-mail addresses of all
police administrations. administrations.
An application for residence and work permit
within the annual quota should be sent by
employer's e-mail address which is used to the
e-mail address of the relevant police depart-
ment or station, according to the intended

Newsletter SEE 05/2019 page 05

 of of a third-country
place of residence residence national.of a third-country national.

In addition to the form for issuing a residence and work permit within the annual quota (form 9a),
employer
the employer is obligedisto enclose
obliged to
the following enclose
documents: the following documents:
- a valid travel document
valid travel (passport) of (passport)
document a third countryofnational;
a third country national;
- employment contract; contract;
- a written confirmation of a signed employment contract or appropriate proof of work;
- proof of employer'sofregistration; and employer's registration; and
- proof of qualification for the person for whom is residence and work permit requested, that
is, for activities of construction and tourism, the employer's statement that the third-country
national is eligible isfor the contracted
eligible work. for the contracted work.

Newsletter SEE 05/2019 page 06

 Contact

Poljicka ul. 5/V, 10000 Zagreb

+385 1 4606 900

Christian Braunig
Managing Partner
Email

Zrinka Bratic
Tax Manager
Email

This material has been prepared for general

informational purposes only and is not intended to
be relied upon as accounting, tax, or other profes-
sional advice. Please refer to your advisors for
specific advice.

Newsletter SEE 05/2019 page 07