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3. Automatic exchange of tax information
1. Late payment interest rate
Within the General Tax Act have been
Late payment interest rates from July 1 2016
st introduced new provisions of the Directives in
have been changed and are as follows: respect of the mandatory automatic exchange
of information in the field of taxation.
7,88% in other relations - applicable Automatic exchange of information means the
to late payment interest for taxes and systematic delivery of predetermined
contributions (in the previous period information to other Member States of the
amounted to 8,05%); residents of those Member States, without
in relations arising out of commercial prior request and at predetermined regular
agreements and contracts between a intervals.
trader and a public legal person the
rate is 9,88% (in the previous period
It includes the following categories of income
was 10,05%).
and assets (data starting from 01.01.2014):
The above interest rate depends on the
1. Income from employment,
Average interest rate on the balance of loans
granted for a period longer than one year to 2. receipts of board members and governing
non-financial companies published by the councils,
Croatian National Bank (currently 4.88%). 3. life insurance products not covered by other
legal instruments, exchange of information
and other similar measures of the European
2. Corporate Profit Tax – non genuine
Union,
arrangements
4. pensions,
5. property ownership and income from
Within the Corporate Profit Tax Act were
property and property rights.
introduced the provisions of Council Directive
(EU) 2015/121 of 27 January 2015 amending
Directive 2011/96/EC on the common system Automatic exchange of information is carried
of taxation applicable to parent companies out at least once a year, within six months
and subsidiaries of different Member States upon the expiration of the tax period during
(OJ L 21/1, 28 1. 2015). which the information was made available.
Ministry of Finance, Tax Authorities and
Customs Authorities are responsible for
The rights laid down in the CPT Act, which are
administrative cooperation in the tax area.
particularly related to the reduction of the tax
base, exemptions from tax and withholding
tax or tax relief, shall not be granted when the
arrangement or a series of arrangements
which, having been put into place for the main For further information, please contact:
purpose or one of the main purposes of
obtaining a tax advantage that defeats the
object or purpose of the Directive, are not
Christian Braunig
genuine having regard to all relevant facts and Partner
circumstances. c.braunig@confida.hr
Vesna Gazić
An arrangement or a series of arrangements
Tax Manager
shall be regarded as not genuine to the extent
that they are not put into place for valid v.gazic@confida.hr
commercial reasons which reflect economic
reality, but for the purpose of tax evasion or Mateja Sobota
tax avoidance. Tax Consultant
m.sobota@confida.hr
The above information is intended to provide general guidance only. It should not be used as a substitute for
professional advice or as the basis for decision or actions without prior consultation with your advisors. While every case
has been taken in the preparation of the publication no liability is accepted for any statement, option, error or omission.