Don’t miss April 2023 edition - stay up with the latest tax news
I. Extra Profit Tax
In the Official Gazette no. 17/23, from February 14, 2023, the Rulebook on Extra Profit Tax was published. The Rulebook entered into force on February 15, 2023.
II. A Business Trip Abroad
Official travel expenses and the right to a daily allowance in the country and abroad, in terms of taxation, are governed by the provisions of the Income Tax Act and the Income Tax Ordinance. In the case of business trips, in practice, there are many questions related to determining the amount of foreign and domestic daily allowances.
In?article, CONFIDA Croatia provides answers to the most frequently asked questions related to the payment of daily allowances for a business trip abroad.
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III.?Non-Working Days and Hours In 2023
The Labour Law regulates employers’ right to annual leave. The use of annual leave is not only the employee’s right but also the employer’s obligation.
CONFIDA Croatia provides an overview of the relevant provisions related to the use of annual leave and a list of holidays, non-working days, and the total number of working hours in 2023.
IV. Can a bank account opened at Revolut Bank UAB be a craft's business account??
The Tax Administration of the Republic of Croatia has published an official opinion on the taxpayer’s inquiry about the business bank account of craft as an account opened in Revolut Bank UAB. We transmit the opinion of the Tax Administration in its entirety.
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