Croatia MOF Seeks Comments on Draft Bill to Ratify Second Protocol to 1999 DTA with Switzerland

The Croatian Ministry of Finance Sept. 16 opened a consultation on a draft bill to ratify the second protocol to the 1999 DTA with Switzerland, signed July 18, 2025. The protocol includes measures to incorporate international standards under the OECD Model Convention, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), and the OECD’s Global Anti-Base Erosion (GloBE) Rules under Pillar Two. The law would enter into force Jan. 1, 2026. Comments are due Sept. 30. [Croatia, Consultation Portal, 09/16/25]

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