Croatia has published the Regulations (Ordinance) of 15 May 2026 from the Ministry of Finance for the implementation of the Global Minimum Corporate Tax Act. This includes the procedure for registering the responsible constituent entity, calculating and collecting top-up taxes, filing top-up tax returns, and ensuring uniform application of the OECD model rules. For this purpose, all Croatian constituent entities of an in-scope MNE group are referred to as the Croatian subgroup. Of the entiti…