Real estate transfer tax (Croatia)

The real estate transfer tax has been adjusted to the changes in the VAT Act. As of 01 January 2015 the sale of land and buildings on which VAT is calculated is free from real estate transfer tax. This applies only in the case when the seller is liable to VAT. Accordingly, the real estate transfer tax Act is adjusted to the changes in VAT: the definition of the tax base, notification of the acquisition or sale to the tax administration.