Foreign tax relief
Insofar as domestic tax rules give rise to double taxation, Croatia grants unilateral relief on a credit basis. However, the tax credit cannot exceed the foreign tax paid or the Croatian tax payable on income earned abroad.
If a DTT applies, double tax avoidance is ensured in accordance with its provisions. Under most of the DTTs with the former Yugoslavia, honoured by Croatia, tax relief is granted in the form of exemptions, whereas the credit basis tax relief most commonly applies for DTTs concluded since Croatia's independence.
Double tax treaties (DTTs)
The following countries have a DTT in force with Croatia:
|Bosnia and Herzegovina
Croatia has concluded a certain number of other DTTs (e.g. United Arab Emirates, Kazakhstan) that are, however, still not in force.
Comments provided in this summary do not take into account stipulations of applicable DTTs.
Social security agreements
As of Croatia's accession to the European Union, i.e. as of 1 July 2013, Croatia coordinates its social security system with the social security systems of all EU member states.
As of 12 April 2014, this also includes Iceland, Liechtenstein, and Norway.
As of 1 January 2017, this also includes Switzerland.
Concerning non-EU member states, Croatia has bilateral social security agreements with the following countries:
- Bosnia and Herzegovina
- Serbia (agreement concluded with former Federal Republic of Yugoslavia is in force until separate agreement is concluded with Serbia)