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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?

No.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

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.

© 2018 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.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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