Submission of the ZPP-DOH 2024 Form for the Recognition of Rights in the Specific Procedure for Determining the Annual Income Tax

Although most tax reliefs were abolished long ago (such as reliefs for interest on housing loans, investment maintenance of residential property, etc.), and employers together with the Tax Administration now automatically prepare the annual tax calculation and refund any overpaid personal income tax, it is still possible to additionally claim, for example, relief for humanitarian donations, or to reallocate the personal allowance for dependent family members/children with a spouse, regardless of whose tax card they are listed on. Below we provide a brief overview of how this works in practice.

Since 2016, the Tax Administration has, ex officio, automatically carried out the annual personal income tax calculation for taxpayers, taking into account all employment income and most other types of income (except those considered “final”). In this way, citizens are relieved of the obligation to submit personal annual tax returns, whose purpose was mainly the refund of tax due to even annual taxation.

In certain cases, taxpayers may exercise additional rights to reduce taxable income, i.e. claim tax reliefs. To exercise such rights, taxpayers must submit the ZPP-DOH form to the competent branch office of the Tax Administration.

Forvis Mazars team has prepared guidelines to help clients with the documentation process:

instructions regarding the ZPP-DOH form, i.e. the form for the recognition of rights in the annual income tax procedure,
an Excel tool (available upon request via the following link) for calculating the allocation of personal allowances and potential tax refunds.

Below you can download the brochure in Croatian.