The position paper proposes a number of measures aimed at improving the functioning of the tax system, including measures of reducing the tax burden on labor contributions (income tax) and reducing the tax burden on some employee income. The aim of all the proposed measures is achieving a more competitive tax system and, consequently, more competitive Croatian economy.

Besides already proposed recommendations, the position paper contains, amongst others, new measures regarding implementation of equity plans in limited liability companies (d.o.o.) and more favorable tax treatment for the allocation of shares and equity option contracts, as well as introduction of a non-taxable bonus for working from home.

AmCham believes that the implementation of the proposed measures from this position paper would significantly contribute to attracting FDI and greater competitiveness of Croatian employers in attracting and retaining labor force.

AmCham's „Recommendations for the Tax System Reform in 2021“ are available here.