Meeting at the Tax Administration on the implementation of the Global Minimum Corporate Tax

Representatives of the American Chamber of Commerce in Croatia held a meeting with Mr. Božidar Kutleša, Director of the Tax Administration, Ms. Renata Kalčić, Assistant Director, and their colleagues Ms. Marijana Herceg and Ms. Anita Grebernar, to discuss AmCham’s position paper on the implementation of the Global Minimum Corporate Tax Act (Pillar Two).

AmCham representatives emphasized the importance of continuous dialogue and cooperation between the business community and competent institutions, highlighting that coordinated action among all relevant bodies is essential for successful implementation and a predictable tax framework.

During the meeting, AmCham presented its position paper on the Global Minimum Corporate Tax Act, which proposes improvements to the regulatory framework to preserve competitiveness for large investments while ensuring full alignment with Pillar Two rules.

Key AmCham recommendations presented at the meeting include:

• Amending the Investment Promotion Act by introducing direct cash grants as a form of incentive, thereby increasing Croatia’s competitiveness;
   
• Adopting a Rulebook on the Global Minimum Corporate Tax to clearly explain and define the impact of the Act’s provisions on the Investment Promotion Act, particularly regarding the incentives themselves.

AmCham was represented at the meeting by Mr. Dražen Malbašić, Policy Director; Mr. Hrvoje Jelić, Chair of the Trade and Investment Committee; and Ms. Lana Brlek, member of the Trade and Investment Committee.

AmCham will continue to actively cooperate with the Tax Administration and other competent authorities to ensure that Croatia maintains a competitive, predictable, and investment-friendly tax system aligned with international standards.