Global Minimum Corporate Income Tax Act (Pillar 2)
On December 31, 2023, OECD rules on the global minimum tax were transposed into Croatian tax legislation through the Global Minimum Corporate Income Tax Act.
The Act applies to fiscal years beginning after that date. Although the first filing deadline for multinational and domestic groups covered by the Act is scheduled for June 2026,
taxpayers should begin collecting and processing key documentation and information in a timely manner to determine impacts and reporting obligations both at the group level and within the Republic of Croatia.
Find out more in our publication.
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