Business tax – international treaty

Croatia: tax treaties

Tax treaties between the UK and Croatia and related documents.

Documents

Detail

2015 Double Taxation Agreement

The double taxation agreement entered into force on 19 November 2015. It replaces the 1981 Yugoslavia agreement.

It’s effective in Croatia from 1 January 2016 and the UK from:

  • 1 January 2016 for taxes withheld at source
  • 1 April 2016 for Corporation Tax
  • 6 April 2016 for Income Tax and Capital Gains Tax

1981 Yugoslavia Double Taxation Convention

The convention entered into force on 16 September 1982.

It was replaced in Croatia by the 2015 agreement, and is still effective in Bosnia-Herzegovina and Serbia.

It was effective in Yugoslavia from 1 January 1983 and the UK from :

  • 1 April 1983 for Corporation Tax
  • 6 April 1983 for Income Tax and Capital Gains Tax