Global Daily Tax News, Croatia Consults On Minimum Tax Law Amendments, (Oct 2, 2025)

Authorities in Croatia are currently seeking feedback on proposed amendments to the nation's Law on Minimum Global Profit Taxation.

The changes are intended to ensure that the nation's regime remains aligned with the OECD's Pillar Two proposals and administrative guidance and examples.

Among other things, the changes affect the calculation of domestic minimum top-up tax under the framework; the scope of taxation, including exemptions; and access to and operation of the safe harbors.

The law provides that liability to domestic minimum top-up tax can be calculated based on accounts prepared by the parent company, using accounting standards used by the ultimate parent company, to ease the administrative burden.

Finally, the law confirms the deadline for the appointment of an entity responsible for reporting obligations in Croatia.

The consultations concern a tax law amendment and amendments to regulations. Feedback is being sought by October 18, 2025.