According to a release from the Swiss State Secretariat for International Finance, the amending protocol to the 1999 income and capital tax treaty between Croatia and Switzerland entered into force on 16 October 2026. The protocol, signed 18 July 2025, is the first to amend the treaty and includes the following changes:
- The title and preamble are replaced in line with OECD BEPS standards;
- Article 7 (Business Profits) is amended with the addition of a new paragraph 7 providing that a Contrac…