AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION

 

Agreements which the Republic of Croatia has concluded and assumed that apply:

 

 
 

State

 

Subject of the Agreement

Official Gazette–International Agreements, No

Applying from

Royalty Rate

Interest Rate

Dividends with equity holdings

Dividends in all other cases

Income and capital
13/1995
01.01.1998.
10 ​10 ​10 ​10
Income
13/2011
01.01.2011.
5 ​10 ​02 ​10
Austria
Income and capital
3/2001 01.01.2002. ​0 ​5 ​03 ​15
Income and capital
2/2013
01.01.2014.
​10
​10 ​510 10​
Income and capital
3/2004
01.01.2005.
10 ​10 ​51 15​
Income and capital
6/2003
01.01.2005.
0 ​10 ​53 ​15
Income and capital
2/2005
01.01.2006.
10 ​10 ​51 10​
Income and capital
3/1998
01.01.1999.
0 ​5 ​5 ​5
Income and capital
12/1999
01.01.2000.
10 ​10 ​5 ​15
Income
10/2004
01.01.2005.
5/10 ​5/15 ​57 15​
Income
3/2001
01.01.2002.
10 ​10 ​5 ​5
Income and capital
8/1999, 6/2012
01.01.2002.
10 ​0 ​5 ​5
Income
12/2008
01.01.2010.
10 ​5 ​52 ​10
Income
8/2003
01.01.2005.
10 ​10 ​53 ​15
Income and capital
Assumed from the Socialist Federal Republic of Yugoslavia
08.10.1991.
10
​0 ​52 15​
Income
7/2004
01.01.2006.
0 ​0 ​03 15​
Income and capital
12/2013
01.01.2014.
​5
​5 ​5 ​5
Germany
Income and capital
9/2006
01.01.2007.
0 ​0 ​53 ​15
Income and capital
18/1997
01.01.1999.
10 ​10 ​52 10​
Income and capital
11/1997
01.01.1999.
0 ​0 ​51 10​
Income
2/2015
01.01.2016.
​10 ​10 ​53 15​
Income
13/2009
01.01.2013.
10 ​10 ​10 ​10
Income and capital
10/2004
01.01.2009.
5 ​5 ​52 ​10
Income and capital
16/2003
01.01.2004.
10 ​0 ​55 10​
Island
Income
3/2011 ​01.01.2012. 10 ​10 ​5 ​10
Income and capital
11/2006
01.01.2008.
5 ​5/10 ​52/109 15​
Income
10/2000
01.01.2010.
5 ​10 ​15 ​15
Income
11/2005
01.01.2007.
10 ​10 ​51 10​
Income and capital
7/2006
01.01.2007.
0 ​5 ​51 10​
​Kosovo Income and capital 13/2017
01.01.2018.
​5​ ​​5 ​52 ​10​
Income and capital
15/2002
01.01.2004.
10 ​0 ​0 ​0
Income
3/2001
01.01.2002.
10 ​10 ​52 10​
Income
3/2004
01.01.2002.
10 ​10 ​51 ​15
​Luxembourg
Income and capital
6/2014
01.01.2017.
​5 ​10 ​53 ​15
Income and capital
13/1995
01.01.1997.
10 ​10 ​51 15​
Income
6/2003
01.01.2005.
10 ​10 ​53 10​
Income
7/1999
01.01.2000.
0 ​0 ​54 5​
Income
10/2003
01.01.2004.
0 ​0 ​0 ​0
Income
1/09, 4,09
01.01.2003.
10 ​10 ​81 ​10
Income and capital
3/2006
01.01.2007.
10 ​5 ​51 10​
Income and capital
3/2003
03.06.2006.
10 ​10 ​51 10​
Income and capital
3/2001
01.01.2002.
0 ​0 ​03 15​
Income and capital
Assumed from the Socialist Federal Republic of Yugoslavia
08.10.1991.
10
​0 ​15 ​15
Oman Income 9/2010
01.01.2012.
​10 ​5 ​0 ​0
Income and capital
13/1995
01.01.1997.
10 ​10 ​52 15​

Income

4/2015
01.01.2016.
​10 ​10 ​53 15​
Income
1/2009
01.01.2010.
10 ​0 ​0 ​0
Income and capital
11/1996
01.01.1997.
10 ​10 ​5 ​5
Income and capital
11/1996
01.01.1998.
10 ​10 ​56 10​
Income
10/2005, 3/2014
01.01.2015.
5 ​10 ​51 ​10
Income
17/1997
01.01.1998.
5 ​0 ​51 10​
Income and capital
3/2003
01.01.2005.
10 ​10 ​51 10​
Income and capital
11/1996
01.01.1997.
10 ​10 ​51 10​
Income and capital
8/2005
01.01.2006.
5 ​5 ​5 ​5
Income and capital
3/2006
01.01.2007.
0 ​0 ​08 15​
Income and capital
Assumed from the Socialist Federal Republic of Yugoslavia NN 53/91
08.10.1991.
0
​0 ​52 15​
Income and capital
8/1999
01.01.2000.
0 ​5 ​52 15​
Income
12/2008
01.01.2010.
12 ​10 ​53 10​
Income
5/1999
01.01.2001.
10 ​10 ​10 ​10
Income
3/2015
01.01.2016.
​10 ​10 ​10 ​10
Income and capital
11/1997
01.01.2000.
10 ​10 ​51 10​
Income and capital
5/2015
01.01.2016.
5​ ​511/512 ​10
1     If the beneficial owner is a company which holds directly at least 25% of the capital of the company paying the dividends
 
2     If the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends
 
3     If the beneficial owner is a company which holds directly or indirectly at least 10% of the capital of the company paying the dividends
 
4     Where the dividends are paid by a company which is a resident of Croatia to a resident of Malta who is the beneficial owner thereof, the Croatian tax so charged shall not exceed 5% of the gross amount of the dividends
 
5     If the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the voting power of the company paying the dividends
 
6     If the beneficial owner is a company which holds directly at least 25% of the capital of the company paying the dividends (this share should be at least 100.000 US $
 
7     If the beneficial owner is a company which holds directly at least 20% of the capital of the company paying the dividends
 
8     If the  dividends are paid to a company that has the capital of which is wholly or partly divided into shares, as long as it holds directly at least 25% of the capital of the company paying the dividends
 
9     When the beneficial owner is a company which holds directly at least 10% of the capital of the company paying the dividends where that latter company is a resident of Israel and the dividends are paid out of profits which are subject to tax in Israel at a rate which is lower than the normal rate of Israeli company tax
 
10   When the beneficial  owner is a company (other than a partnership)  which  holds directly  at  least  25% of the capital of  the company paying the dividends and has invested to  the capital of that company at least  150.000 Euros
 
11   If the beneficial owner is a company which is a resident of the other Contracting State and controls, directly or indirectly, at least 25% of the capital of the company paying the dividends (other than where the dividends are paid by an investment vehicle as mentioned in subparagraph (b))
 
12   When those dividends are paid out of income (including gains) derived directly or indirectly from immovable property within the meaning of Article 6 by   an    investment vehicle which distributes most of this income annually and whose income from such immovable property is exempted from tax