On 5 December 2025, the Croatian parliament approved the Bill on Amendments to the Global Minimum Corporate Tax Act to align the domestic legislation with the OECD rules and ensure the consistent application of Council Directive (EU) 2022/2523 of 14 December 2022. The main amendments concern the implementation of the Safe Harbor standards for the Qualified Domestic Minimum Top-Up Tax (QDMTT), which safeguards the tax's qualified status and provides legal certainty for multinational enterpris…