Tax law
Every significant business, investment or asset decision also has a tax dimension. From the choice of the appropriate business structure and the method of financing through to investment, transactions, restructuring and the management of private assets, a timely assessment of the tax effects is an important part of sound decision-making and of the successful implementation of the planned activities.
We advise domestic and international clients on tax questions connected with their business, their investments and their strategic decisions. We do not look at tax aspects in isolation, but as an integral part of the wider legal and business context. We therefore naturally connect tax advice with our work in corporate law and M&A transactions, real estate, employment law, global mobility and advice to private clients.
Our role is to turn complex tax questions into clear options for business and private decision-making. We identify tax risks in good time, assess their legal and economic effects and develop solutions that are legally sound, tax-efficient and capable of being carried out in practice. We therefore consider the tax aspects from the very outset, so that the structure of a transaction, an investment or another business venture matches the client’s objectives and is sustainable in the long term.
International tax law is an important part of our practice. We have experience in tax questions that connect Croatia with a number of European and non-European states, in particular in the application of double tax treaties (Double Tax Treaties, DTT), the determination of tax residence and the structuring of cross-border transactions, investments and business relationships. We regularly consider the international tax dimension also in the context of the mobility of employees and members of the management board, and of the cross-border structuring and transfer of private and business assets.
Where a matter involves more than one jurisdiction, we connect our knowledge of the Croatian tax and legal environment with the international context of the particular case and, where needed, coordinate the work with foreign legal and tax advisers. We thus provide the client with a single, coordinated and practical solution, whether or not the tax question stops at the borders of one jurisdiction.
We advise domestic and international companies on tax questions arising from their day-to-day business, their development and changes in their business models. We help with the choice and establishment of tax-efficient business and ownership structures, and we assess the tax effects of financing, the distribution of profit and other business decisions.
Our services include:
- taxation of companies
- tax structuring of the business
- tax aspects of financing
- payment of dividends, interest and other cross-border payments
- withholding tax
- VAT and other indirect tax questions
- tax aspects of contractual and business relationships
We include the tax effects in the planning of a transaction from its initial stage. We advise on the tax structuring of acquisitions, sales and corporate restructurings, and we connect tax questions with the corporate, contractual and financial structure of the transaction.
Our services include:
- tax structuring of M&A transactions
- tax due diligence
- share deal and asset deal structures
- acquisition financing
- mergers, absorptions, divisions and other reorganisations
- tax aspects of joint venture structures
- tax provisions of the transaction documents
- post-transaction and post-merger structuring
A significant part of our practice concerns tax questions that connect Croatia with other European and non-European jurisdictions. We have particular experience in the interpretation and application of double tax treaties (Double Tax Treaties, DTT) and in determining the tax treatment of cross-border business and asset relationships.
Our services include:
- questions of double taxation, double tax treaties (DTT)
- tax residence
- cross-border transactions and investments
- taxation of dividends, interest and other income
- withholding tax
- taxation of permanent establishments
- international holding and investment structures
We connect tax advice with our real-estate practice so that the tax effects are considered already when the investment is structured. We advise domestic and international investors on the tax aspects of acquiring, financing, holding, using and disposing of real estate.
Our services include:
- tax structuring of real-estate investments
- direct and indirect acquisition of real estate
- VAT and real-estate transfer tax
- taxation of income derived from the use of real estate
- structuring of financing
- tax aspects of the development and sale of real-estate projects
- tax aspects of the sale of real estate
- cross-border investment in real estate
Together with our employment practice we advise on the tax aspects of employing and remunerating employees, members of the management board and other senior persons, and we also advise persons who carry out their work independently in one or more states. We pay particular attention to situations in which a person’s work, residence and business interests extend across more than one state.
Our services include:
- taxation of salaries and other receipts
- members of the management board and senior persons
- bonuses and other remuneration models
- international secondment of employees to work in other states
- global mobility
- tax residence of employees and members of the management board
- application of a DTT to employment income and to receipts of members of the management board
- employment in which the work is performed in another state or in more than one state
- independent work in more than one state and cross-border work
We advise private clients, entrepreneurs and families on tax questions connected with private and business assets, their structuring and their transfer. We have particular experience in matters with an international element, in which tax, property, corporate and succession questions need to be connected.
Our services include:
- tax residence of private individuals
- international taxation of private clients
- structuring of private and business assets
- transfer of assets between generations
- tax aspects of succession and gifts
- international succession
- ownership and holding structures of entrepreneurs
- cross-border property questions
We advise and represent clients in their dealings with the tax authorities, from a preventive assessment of tax risks and preparation for a tax audit to representation in tax and administrative proceedings and in administrative disputes. Our aim is to argue complex tax questions with legal clarity and to protect the client’s interests through every stage of the proceedings.
Our services include:
- tax audits
- communication and proceedings before the tax authorities
- legal remedies in tax proceedings
- administrative disputes
- representation in complex tax matters
- cross-border tax disputes and questions of double taxation
- mutual agreement procedure (Mutual Agreement Procedure, MAP)