Taxation of international executives
Are there special residency considerations for short-term assignments?
Are there special payroll considerations for short-term assignments?
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).
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.
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