Direct investments in Croatia in the form of personal companies – Tax related issues

Beitrag in Zbornik PFZG 2017/1

Mag. rer. soc. oec. Marina Luketina, LL.M.
Research Assistant, Faculty of Management and Economics,
Alpen-Adria-Universität Klagenfurt

The bilateral economic relations between Austria and Croatia are of prime importance to both countries: more than one quarter of foreign investments realised in Croatia stem from Austrian sources. Indeed, Austria is the largest investor in Croatia. Although the Croatian legal framework provides for several investment possibilities, Austrian residents prefer to invest in Croatian capital companies.