The pending income and capital tax treaty between Croatia and Kosovo entered into force on 4 December 2017. The treaty, signed 6 March 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Croatian profit tax, income tax, and the local income tax and any surcharges. It covers Kosovo personal income tax and corporate income tax
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company'…