Croatia published the Law on Amendments to the Profit Tax Law in the Official Gazette on 4 October 2023, which includes amendments in relation to certain deductions, depreciation, the corporate tax rate threshold, withholding tax, and the annual tax return and payment deadline: The main changes include the following:
- The provisions limiting the deduction of donations are amended, including the general provision that the deduction of qualifying donations is limited to 2% of income in the pre…