You will find below Articles and News related to Tax and Advisory Services.
CEE Tax & Payroll Newsletter March 2024
Get a better overview of the most important changes in tax, labour, and payroll legislation in the CEE region.
Obrazac za priznavanje prava na porezne olakšice u godišnjem obračunu poreza na dohodak – ZPP DOH 2024
Iako je većina poreznih olakšica ukinuta davnih dana (sjećamo se olakšica za kamate na stambene kredite, investicijsko održavanje stambenog prostora i dr.), a poslodavci i Porezna uprava automatski rade godišnji obračun te vraćaju eventualno preplaćeni porez na dohodak, i dalje je moguće dodatno tražiti npr. olakšicu za donacije u humanitarne svrhe, ili sa supružnikom preraspodijeliti osobni odbitak za uzdržavane članove obitelji djecu, bez obzira na čijoj su poreznoj kartici. U nastavku dajemo kratki pregled kako to funkcionira u praksi.
Izazovi iz prakse prilikom provođenja kompenzacijskih usklađenja transfernih cijena
Koncept usklađenja transfernih cijena odnosi se na situaciju kada porezni obveznik prilagođava transferne cijene primijenjene između povezanih društava, kako bi bile usklađene s cijenama koje bi se primijenile u nekontroliranim transakcijama na tržištu.
OECD Pillar 2 GloBE in CEE: Preparing for a different tax future
More than 140 jurisdictions have now signed up in principle to the global minimum tax framework, representing a ground-breaking plan to update key elements of the international tax system, which is no longer fit for purpose in a global and digitalised economy.
Izvješće o informacijama o porezu na dobit
Izmjenama odredbi Zakona o računovodstvu, koje stupaju na snagu 1. siječnja 2024. godine, u hrvatsko zakonodavstvo implementirane su odredbe EU Direktive 2021/2101.
Porez na dobit: utjecaj rasta kamatnih stopa na transferne cijene
Problematika neusklađenosti kamatnih stopa na tržištu i propisanih stopa od strane ministra financija na zajmove između povezanih osoba za 2023. godinu
Mazars Central and Eastern European tax guide 2023
The Hungarian office of Mazars published for the eleventh time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2023.
CEE Webinar - Transfer pricing update in the CEE region
Transfer Pricing Experts of the Mazars offices in Czech Republic, Slovakia, Romania, Croatia and in Hungary warmly invite to a joint webinar where we will present a quick snapshot regarding the transfer pricing developments in these countries. In some of the jurisdictions significant changes were introduced in 2023. In order to keep you up-to-date, we have collected them.
Korekcije transfernih cijena
Mazars Central and Eastern European tax guide 2022
The Hungarian office of Mazars published for the tenth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 22 CEE countries for 2022.
Doing M&A in Western Europe: Tax traps and structuring opportunities
6-12-2021 With its place in Europe and its integration in the EU, Western Europe tends to be less of a source of tax uncertainties. But conducting business in this area can be a challenge regarding tax environments which are not that similar.
Unlocking trust: why global compliance is on the business agenda
Compliance has long been a cornerstone of good business practice. But it can still be viewed as an obligation to be met rather than a driver of value. That’s why we conducted a survey of how business leaders approach global compliance, including where they focus investment, the risks they anticipate and what they expect from ‘good compliance’.
Croatian Tax Administration: Hidden employment queries
Croatian tax administration has initiated an action aimed to identify hidden employment cases among increasing population of sole entrepreneurs.
Mazars’ flagship conference - Set for change: tax transparency, a way towards sustainability
Join Mazars' flagship interactive conference “Set for change: tax transparency, a way towards sustainability" from 2 to 10 November 2021
Mazars Central and Eastern European tax guide 2021
The Hungarian office of Mazars published for the ninth time its regional material, Mazars Central and Eastern European tax guide 2021, which presents snapshots and comparative charts of the tax systems of 21 CEE countries for 2021.
Doing M&A in Asia Pacific: Tax traps and structuring opportunities
14-06-2021 Seeking opportunities outside their country of origin is a natural part of the growth journey for many businesses. By opening up new markets and connecting with new customers, businesses can increase their sales and profits, while spreading their risk by not having to rely on any one single market.
Global tax webinars June 2021
Mazars Extraordinary Tax Newsletter 14th May 2021
Details on the Croatian Employment Service’s aid for job preservation during the Coronavirus outbreak (COVID-19) and recent earthquake disaster March and April 2021
Mazars Extraordinary Tax Newsletter 8th April 2021
Details on the Croatian Employment Service’s aid for job preservation during the Coronavirus outbreak (COVID-19) and recent earthquake disaster March and April 2021
Mazars Extraordinary Tax Newsletter 8th March 2021
Details on the Croatian Employment Service’s aid for job preservation during the Coronavirus outbreak (COVID-19) and recent earthquake disaster March 2021
Webinar: Regionalni pregled aktualnosti iz područja transfernih cijena (RH, SLO i RS)
Društva čije poslovanje prelazi međunarodne granice sve su češće suočena sa složenim regulatornim i poreznim pitanjima koja se tiču više različitih jurisdikcija u kojima djeluju. Transferne cijene stoga ulaze u vrh poreznih prioriteta za mnoga srednja i velika poduzeća, budući da mogu imati značajan utjecaj na poslovanje društava.
Prisutnost Mazarsa u Hrvatskoj, Srbiji i Sloveniji omogućava Mazars timu da klijentima koji posluju u regiji ponudi rješenja koja su prilagođena lokalnim potrebama i zahtjevima.
Kako bi dao osvrt na aktualnosti transfernih cijena u regiji, Mazars će održati webinar na temu transfernih cijena i drugih povezanih tema.
Prisutnost Mazarsa u Hrvatskoj, Srbiji i Sloveniji omogućava Mazars timu da klijentima koji posluju u regiji ponudi rješenja koja su prilagođena lokalnim potrebama i zahtjevima.
Kako bi dao osvrt na aktualnosti transfernih cijena u regiji, Mazars će održati webinar na temu transfernih cijena i drugih povezanih tema.
Obrazac za priznavanje prava na porezne olakšice u godišnjem obračunu poreza na dohodak – ZPP DOH
Iako je većina poreznih olakšica ukinuta davnih dana (sjećamo se olakšica za kamate na stambene kredite, investicijsko održavanje stambenog prostora i dr.), a poslodavci i Porezna uprava automatski rade godišnji obračun te vraćaju eventualno preplaćeni porez na dohodak, i dalje je moguće dodatno tražiti npr. olakšicu za donacije u humanitarne svrhe, ili sa supružnikom preraspodijeliti osobni odbitak za uzdržavane članove obitelji djecu, bez obzira na čijoj su poreznoj kartici. U nastavku dajemo kratki pregled kako to funkcionira u praksi.
Mazars extraordinary tax newsletter - January 21st, 2021.
Details on the Croatian Employment Service’s aids for job preservation during the Coronavirus outbreak (COVID-19)
Interaktivni modularni događaj: Porezne aktualnosti – što poslodavce čeka u 2021. godini?
Pozivamo Vas na interaktivni modularni događaj u organizaciji društva Lexpera i Mazars 05.02.2021. s početkom u 10h u Kongresnom centru FORUM Zagreb / Online (video prijenos uživo)
We warmly welcome you to ‘Let’s talk global tax’, Mazars’ global tax blog
With this blog we share insights and analysis from Mazars professionals on topical issues within tax from around the world, covering the latest tax regulations, market developments, debates and news.
Mazars Extraordinary Tax Newsletter - December 29th 2020
Details on the Croatian Employment Service’s aid for job preservation during the Coronavirus outbreak (COVID-19) January and February 2021
Mazars extraordinary tax newsletter - 14th December 2020
Details on changes to the Croatian Employment Service’s aid for job preservation during the Coronavirus outbreak (COVID-19) October-December
Dopuna i izmjene kod HZZ potpora za očuvanje radnih mjesta
Dopuna potpore za očuvanje radnih mjesta za razdoblje listopad–prosinac 2020.: ciljane djelatnosti, poslodavci obuhvaćeni Odlukama Stožera ili odlukom epidemiologa, mikropoduzetnici
Covid-19: HZZ potpore - kolovoz 2020
DAC6: Which cross-border arangements are reportable?
COVID-19: HZZ potpora za očuvanje radnih mjesta
Novostu i srpnju: HZZ i potpora za očuvanje radnih mjesta - Skraćivanje radnog vremena i HZZ potpora za očuvanje radnih mjesta za mikropoduzetnike
COVID-19: Exemption from tax liabilities, Changes to the Croatian Employment Service’s & incentives for job preservation
Covid - 19 and CES incentive for job preservation
We're updating you on the news and changes regarding Covid - 19 and CES incentive for job preservation.
Kalkulator troška plaće
U ožujku i travnju 2020. doneseno je određeni broj mjera nastavno na COVID-19, a koje utječu na izračun plaće. Mazars je pripremio kalkulator plaće u obliku excel tablice, kao i kratke upute u obliku videa! Niže preuzmite i sažeti pregled ključnih potpora HZZ-a s kratkim objašnjenjima!
Details of The Second round of tax measures (COVID–19)
Second round of extraordinary tax measures as a reponse to covid–19
On April 3rd 2020, the second round of extraordinary tax measures as a reponse to covid–19 was presented.
DEFERRAL OF TAX PAYMENTS AND PAYEMENT OF TAX DEBT IN INSTALMENTS
INCENTIVES FOR PRESERVING JOBS
CROATIAN EMPLOYMENT SERVICE ("HZZ") has announced details of a newly intorduced measure for a job preservation for an activities affected by Coronavirus (COVID - 19)!
Extraordinary tax measures in a view of the coronavirus outbreak
The 2020 Tax Reform Overview
Further to the recent adoption of numerous amendments to the Tax Acts and Rulebooks, covered in our previous issues of the tax newsletters, we have prepared a brief overview of all major changes under last year’s reform.
Mazars Central and Eastern European Tax Guide 2019
The Hungarian office of Mazars published for the seventh time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 22 CEE countries for 2019.
Interest rate on loans between related parties for 2019
In accordance with Article 14 paragraph 3 of Profit Tax Act, the Minister of Finance has declared that the arm’s length interest rate on loans between related parties is 3.96% per annum, effective 1 January 2019. Stated interest rate decreased from previous year when it was 4,55%.
Proposal of the Most Important Changes in Croatian Tax System
Croatian Ministry of Finance has introduced a proposed set of Act changes in tax system of Republic of Croatia to a public during August.
Through proposed changes most of taxes in Croatia will be covered, with biggest changes in system of CIT, VAT and PIT.
Through proposed changes most of taxes in Croatia will be covered, with biggest changes in system of CIT, VAT and PIT.
Issuing Bilingual Invoices in International Transactions
In one of the recently published opinions of the Tax Administration, the taxpayer filed a request for an opinion, referring to the opinion of the Tax Administration in 2013, in which the Tax Administration denied the possibility of issuing bilingual outgoing invoices. The taxpayer pointed out that it is unacceptable that, in addition to the Croatian language, the invoice can not be issued in another language, as agreed with the buyer.
New Tax Rulebooks
After the previous adoption of the new set of Acts related to tax reform, which we have previously wrote about in Newsletter - amendments to the Acts, new set of Rulebooks intended to describe these Acts in detail are published in the Official Gazette no. 1/17.
The reform in question covers most of the taxes in Croatia, and the most significant changes have been conducted in the personal income tax system.
New Rulebooks were published on January 3rd, 2017. Below is an overview of the most important provisions of the new regulations and amendments to the existing regulations.
The reform in question covers most of the taxes in Croatia, and the most significant changes have been conducted in the personal income tax system.
New Rulebooks were published on January 3rd, 2017. Below is an overview of the most important provisions of the new regulations and amendments to the existing regulations.
Suggested Changes In The Croatian Tax System
As previously mentioned by the Minister of Finance, on October 27th 2016, the Croatian Ministry of Finance introduced to the public a proposed set of legislative changes in the tax system of Croatia.
The above mentioned reform covers majority of taxes in Croatia, and the most significant changes are expected in the system of value added tax, corporate income tax and personal income tax.
In mid-November, the proposed changes are going into the parliamentary procedure for two readings, while the final legislative proposals are expected by the end of this month.
The above mentioned reform covers majority of taxes in Croatia, and the most significant changes are expected in the system of value added tax, corporate income tax and personal income tax.
In mid-November, the proposed changes are going into the parliamentary procedure for two readings, while the final legislative proposals are expected by the end of this month.
Federation Bosnia and Herzegovina has adopted new provisions on Transfer Pricing regulation
The focus of the company and the tax authorities, which operate and act in more developed countries (such as the G20 or the European Union) has for many years focused on the area of transfer pricing.
New Rules on Transfer Pricing at EU Level
It is estimated that countries in the EU each year lose 50-70 billion because multinational companies (MNEs) tax evaders. Recent reports published are low amounts of taxes paid by certain MNP's, which calls into question the overall effectiveness and fairness of tax systems in the EU.
MAZARS Central & Eastern Europe Tax Brochure 2016
May 24, 2016, Budapest – The Hungarian office of MAZARS today publishes its fourth annual regional tax summary, covering the current tax regimes of the countries of Central and Eastern Europe (CEE). The aim of the leading audit and tax consultancy firm is to provide investors interested in the region with focused information about tax in the CEE countries, and also to enable them to compare various competitiveness factors. The 2016 edition presents a snapshot of the tax environments of the Visegrad countries, Greece, Russia, Ukraine, the successor states of the former Yugoslavia, as well as the three Baltic states and Albania.
McDonalds case - how companies avoid taxes
In the last few months we have witnessed a remarkable increase in legislation related to transfer pricing and international taxation.
Although it sometimes seems that the country for no reason just to introduce additional administrative burdens to entrepreneurs, such actions generally occur as a result of significant tax evasion undertaken by international corporations.
Although it sometimes seems that the country for no reason just to introduce additional administrative burdens to entrepreneurs, such actions generally occur as a result of significant tax evasion undertaken by international corporations.
European Commission Action Plan -VAT in the Future
At the official website of the EU on 7 April 2016 the European Commission adopted an Action Plan on the future of the VAT system in the EU member states.
The main objective of the reforms that the European Commission proposes in the current VAT system is to prevent tax fraud because of which there is significantly less of collected tax revenues - VAT gap.
The main objective of the reforms that the European Commission proposes in the current VAT system is to prevent tax fraud because of which there is significantly less of collected tax revenues - VAT gap.
Mazars Global Mobility Alert - February 2016
This Alert highlights the latest Global Mobility developments and hot issues in Croatia and Canada, some EU Immigration issues which might be of interest when planning your strategies and the major changes in the Romanian personal income tax legislation.
Personal Income Tax in Croatia
Within this article we emphasize conditions and legislation in case of expatriation in Croatia, as well as for situations when foreign companies without legal presence in Croatia employ Croatian citizens
Tax Administration invites taxpayers with abroad incomes to regulate their tax obligations!
In our previous newsletters, we wrote about how the Tax Administration is constantly working to enhance and improve internal processes, as well as about their increased intention to cooperate with tax administrations of other countries.
Due to mentioned actions, we have been approached for help by several individuals lately. Namely, the Tax Administration contacted them to report their incomes from abroad, realized in recent years.
Due to mentioned actions, we have been approached for help by several individuals lately. Namely, the Tax Administration contacted them to report their incomes from abroad, realized in recent years.
Uvodi se obvezna prijava odnosa s povezanim osobama
Na stranicama porezne uprave objavljen je prijedlog izmijena pravilnika o porezu na dobit, a najvažnija predložena izmjena je novi obrazac PD-IPO prema kojemu je porezni obveznik dužan popuniti podatke o transakcijama s povezanim osobama.
Dodatno su pojašnjenje određene odredbe vezane za poticaje ulaganja i reinvestiranje, a više o svemu u nastavku.
Dodatno su pojašnjenje određene odredbe vezane za poticaje ulaganja i reinvestiranje, a više o svemu u nastavku.
Izmjene pravilnika o porezu na dodanu vrijednost
Na stranicama porezne uprave objavljeni su prijedlozi izmjena pravilnika o porezu na dodanu vrijednost.
Više o najznačajnijim izmjenama pročitajte u nastavku.
Više o najznačajnijim izmjenama pročitajte u nastavku.
Mazars Central & Eastern Europe (CEE) Tax Brochure 2015
May 6, 2015, MAZARS published its third annual regional tax survey, covering the current tax regimes of the countries of Central and Eastern Europe (CEE).
Law on Amendments to the General Tax Law
The General Tax Law has been amended. More on the amendments to the General Tax Law can be read in the Mazars Cinotti Company's newsletter below.
Zakon o izmjenama i dopunama Općeg poreznog zakona
Izmjenjen je Opći porezni zakon. Više o izmjenama Općeg poreznog zakona pročitajte u newsletteru Mazars Cinotti društva u nastavku.
OECD BEPS Action 7
On 21 January, Mazars’ Global Tax Policy Team has attended to the public consultation meeting, held by the Organisation for Economic Co-operation and Development (OECD) in Paris, representing Mazars’ comments on the Discussion Draft on Action 7 of the Base Erosion and Profit Shifting (BEPS) Action Plan. Mazars’ International Tax Policy Team welcomes the progress that the OECD has made to date and was very pleased to provide our input on the Discussion Draft.
Global Mobility Services Expatriate Taxation 2014
Welcome to the Mazars Global Mobility Services guide to expatriate taxation in Central Eastern Europe (CEE).
Tax news, January 2015
In line with tax reform applicable as at 1 January 2015, Ministry of Finance has published implementing regulations in form of amendments of VAT, Personal Income Tax and Corporate Income Tax Rulebook. The most interesting changes are summarized in the documents below.
Annual payroll calculation
As the year end is approaching, so does the employer's obligation to compile the final annual tax and surtax calculation. The annual calculation is based on all salaries that are (shall be) paid out in 2014, and should be performed together with last payroll (payout) in December.
New tax law changes planned to be introduced
Given the fact that the values of the budget deficit and public debt given by the thresholds of 3% of deficit to GDP and 60% of debt to GDP exceed the limits determined by the European Commission, the Government adopted a National program of reforms in April 2014.
PPO obrazac - kontrola tuzemnog prijenosa porezne obveze
Porezna uprava uvodi sve više instrumenata kojima kontrolira ubiranje najizdašnijeg prihoda – prihoda od poreza na dodanu vrijednost.
MAZARS CINOTTI regional Tax study
Recent research by the Mazars Group showed a change of certain tax trends in the territory of Central and Eastern Europe (CEE region).