Croatia Gazettes Ordinance Amending Corporate Income Tax Ordinance

The Croatian Official Gazette April 15 published Ordinance No. 469, amending the Ordinance on Corporate Income Tax. The ordinance includes measures: 1) establishing rules for determining whether investment fund management companies qualify for exemption; 2) specifying documentation requirements for asset transfers in corporate acquisitions; 3) exempting taxpayers subject to fiscalized e-invoicing from entering data on transactions with specified domestic related parties, for the 2026 tax period and with exceptions; 4) updating foreign tax credit rules for taxpayers with controlled foreign corporations (CFCs); 5) amending corporate income tax returns, such as to reflect 50 percent, 75 percent, and 100 percent rate ...