Special considerations for short-term assignments | KPMG | GLOBAL

Croatia - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?


Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

All salary and all benefits-in-kind are considered taxable income (subject to the individual's Croatian tax residence status and double taxation agreement stipulations).

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Croatia?

Please consider double taxation agreement provisions. If there is no double taxation agreement concluded, carefully plan the timing of payments as bonuses earned in prior periods but paid during the assignment may be taxable in Croatia.

© 2017 KPMG Croatia d.o.o. za reviziju, a Croatia limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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