Over the past few years Croatia has been making efforts to join European economic and political institutions and will finally join the EU in 2013. Moreover, EU Member states citizens and legal persons have equal rights as domestic persons in acquiring the right to real property ownership since 2009.

Croatia has been modernizing its industry and Croatian government offers incentives for foreign investments including tax (corporate income tax) and non-tax investments (grants, interest subsidies). The official currency is Kuna and the official language Croatian. Croatian legislation recognizes various types of companies e.g.: Limited Liability Company - Drustvo s Ogranicenom Odgovornoscu – D.O.O., Joint Stock company - DionickoDrustvo D.D., General, Limited or Silent Partnerships.

Legal formDrustvo s Ogranicenom Odgovornoscu D.O.O.
LegislationCivil law
Foundation timeOnce received all required documents from a client, the incorporation of the new D.O.O. takes usually 4 weeks and documents are delivered within 5 weeks.
ShareholdersMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Any (Croatian nationality not necessary)
DirectorsMinimum required: 1
Form: physical person
Nationality: Any (Croatian nationality not necessary)
Share capitalMinimum paid up 20,000HRK
Bearer shares
TaxesCorporate income tax rate: 20%
Withholding tax: 15% dividends paid to nonresident entity unless the rate is reduced or exempt under tax treaty; interests, royalties a 15% withholding tax is levied on interest paid to a nonresident unless the rate is reduced or exempt under a tax treaty and a 20% withholding tax applies to (non-EU) countries having an average CIT less than 12.5% and DTT with Croatia.
VAT: 25% general rate, reduced rates - 10% and 0%
Other: Double Tax Treaty with the Czech Republic
AccountancyFiling of accounts is required
AuditObligatory if certain conditions are met
Anonymity and confidentialityThe companies register is publicly accessible
OtherRegistered office: Must be maintained in Croatia
Shelf Companies: No

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Our services fulfill Czech Standard - ČSN EN ISO 9001 & Czech Standard - ČSN ISO/IEC 27001