NF-2015-02 - Kamatne stope između povezanih osoba - Related party interest rate limit

NF-2015-02 - Kamatne stope između povezanih osoba...

Odluka Hrvatske narodne banke o snižavanju eskontne stope s 7% godišnje na 3% godišnje objavljena je u Narodnim novinama 115/2015 i stupila je na snagu 31. listopada 2015. godine.

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NF2015-2

Sukladno tome, od 31. listopada 2015. godine, prema hrvatskom zakonodavstvu o porezu na dobit:
·        najviša kamatna stopa koja se smatra priznatom za svrhe poreza na dobit za zajmove hrvatskog poreznog nerezidenta hrvatskom poreznom rezidentu povezanoj osobi smanjena je sa 7% godišnje na 3% godišnje; i

·        minimalna kamatna stopa na zajmove hrvatskog poreznog rezidenta hrvatskom poreznom nerezidentu povezanoj osobi također je smanjena sa 7% godišnje na 3% godišnje. 


Navedeno se primjenjuje i na zajmove između dva hrvatska porezna rezidenta, ako je jedan od njih u povlaštenom poreznom položaju.


U svjetlu nove odluke, društva koja koriste financiranje od povezanih osoba trebala bi  čim prije razmotriti postojeće uvjete financiranja i poduzeti odgovarajuće mjere ukoliko je to potrebno.

Za dodatne informacije, slobodno kontaktirajte Maju Maksimović na broj
telefona 01 5390 147 ili na e-mail mmaksimovic@kpmg.com ili Tomislava
Borošaka na broj telefona 01 5390 171 ili na e-mail tborosak@kpmg.com.
 
Tax Newsflash
Related party interest rate limit
On 23 October 2015 the Croatian National Bank proclaimed a decrease in the Croatian National Bank discount rate from 7% per annum to 3% per annum (National Gazette 115/15), effective as of 31 October 2015.


Accordingly, as of 31 October 2015, under Croatian Corporate Profit Tax legislation:
·        the maximum corporate profit tax deductible interest rate on loans from a Croatian tax non-resident to a Croatian tax resident related party decreased from 7% per annum to 3% per annum; and
·        the minimum acceptable interest rate on loans from a Croatian tax resident to a Croatian tax non-resident related party for corporate profit tax purposes has also decreased from 7% per annum to 3% per annum. 

The rules also apply to loans between two Croatian tax residents if one of them is in a favorable tax position.

All entities using related party financing should take immediate action and review their current loan structures.

For additional information please contact Maja Maksimovic on +385 1 5390 147 or on mmaksimovic@kpmg.com or Tomislav Borosak on +385 1 5390 171 or on tborosak@kpmg.com.

TaxNewsFlash

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