On 5 march 2014, the Croatian parliament approved the law ratifying the tax treaty with Portugal. The treaty was signed 4 October 2013, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers Croatian income, profit and local income taxes, as well as any surcharges. It covers Portuguese personal and corporate income taxes, and surtaxes on corporate income tax.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at…