Essential Croatian filing deadlines for GIR and QDMTT
As of 31 December 2023, Croatia has implemented the Pillar Two rules through the “Zakon o minimalnom globalnom porezu na dobit”. This legislation introduces a 15% global minimum tax applicable to large multinational and domestic groups with consolidated annual revenues of at least EUR 750 million.
For financial years starting on or after 1 January 2024, multinational enterprise (MNE) groups with in‑scope Croatian entities need to assess their local obligations regarding the submission of the GloBE Information Return (GIR), potential GIR‑notifications, and the Qualified Domestic Minimum Top‑up Tax (QDMTT) return.
Find out more about essential Croatian filing deadlines in the brochure.
