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Porezi na matična društva i društva kćeri - Your Europe
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id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Izbornik</span></button><nav id="ye-navigation"> <div> <div>Izbornik</div><button id="close-ye-menu" class="close-btn" title="Zatvori izbornik"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Zatvori izbornik</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_hr.htm">Pretraži</a></li> <li class="group"><a href="https://europa.eu/youreurope/citizens/index_hr.htm">Život i putovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_hr.htm">Putovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_hr.htm">Dokumenti koji su vam potrebni za putovanje po Europi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_hr.htm">Putne isprave za građane EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_hr.htm">Putne isprave za članove obitelji koji nisu državljani države članice EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_hr.htm">Putne isprave za državljane trećih zemalja</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_hr.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_hr.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_hr.htm">Istekle ili izgubljene putovnice</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_hr.htm">Dokumenti za maloljetne osobe koje putuju u EU-u</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_hr.htm">Prava putnika<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_hr.htm">Prava putnika u zračnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_hr.htm">Prava putnika u željezničkom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_hr.htm">Prava putnika u autobusnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_hr.htm">Prava putnika u brodskom prijevozu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_hr.htm">Prijevoz i invaliditet<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_hr.htm">Prava putnika s invaliditetom ili sa smanjenom pokretljivošću</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_hr.htm">Parkirna karta EU-a za osobe s invaliditetom</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_hr.htm">Vožnja u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_hr.htm">Najam automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_hr.htm">Vozačke dozvole i osiguranja</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_hr.htm">Prometna pravila i sigurnost</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_hr.htm">Što smijete nositi sa sobom kad putujete?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_hr.htm">Alkohol, duhan i trošarine</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_hr.htm">Pravila za nošenje gotovine pri ulasku u EU, izlasku iz EU-a i tijekom putovanja EU-om</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_hr.htm">Putovanje s kućnim ljubimcima i drugim životinjama u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_hr.htm">Ograničenja koja se odnose na prtljagu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_hr.htm">Nošenje na put proizvoda životinjskog podrijetla, hrane ili biljaka</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_hr.htm">Upotreba eura</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_hr.htm">Sigurnost i hitni slučajevi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_hr.htm">Sigurnost zračnih luka i zračnih prijevoznika</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_hr.htm">Hitni slučajevi</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_hr.htm">Hitna pomoć koja se temelji na službi 112 s pomoću e-poziva (eCall) iz vašeg vozila</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_hr.htm">Paket-putovanja i vremenski ograničena uporaba nekretnine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_hr.htm">Ugovori o pravu na vremenski ograničenu uporabu nekretnine i drugi dugoročni ugovori za odmor u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_hr.htm">Paket-putovanja i povezani putni aranžmani</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_hr.htm">Rad i mirovina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_hr.htm">Rad u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_hr.htm">Dnevni migranti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_hr.htm">Jednako postupanje na radnom mjestu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_hr.htm">Upućeni radnici</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_hr.htm">Rad u javnom sektoru u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_hr.htm">Radne dozvole</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_hr.htm">Ugovori o radu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_hr.htm">Pravila EU-a za rad u cestovnom prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_hr.htm">Osiguranje od odgovornosti u drugim zemljama EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_hr.htm">Stručne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_hr.htm">Što je regulirana profesija</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_hr.htm">Podnošenje zahtjeva za trajno pružanje usluga</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_hr.htm">Prijava privremenog pružanja usluga</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_hr.htm">Dokumenti i formalnosti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_hr.htm">Europska strukovna iskaznica – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_hr.htm">EU – UK: stručne kvalifikacije</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_hr.htm">Sustavi socijalnog osiguranja i prava njihovih korisnika<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_hr.htm">Sustavi socijalnog osiguranja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_hr.htm">Pokrivenost sustavom socijalne sigurnosti u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_hr.htm">Naknade za nezaposlene u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_hr.htm">Prijenos naknada za nezaposlenost</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_hr.htm">Ako ne uspijete pronaći posao</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_hr.htm">Obiteljske naknade</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_hr.htm">Obiteljska mirovina i posmrtna pripomoć</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_hr.htm">Standardni obrasci za ostvarivanje prava iz sustava socijalne sigurnosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_hr.htm">Umirovljenje u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_hr.htm">Dopunske mirovine u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_hr.htm">Državne mirovine u inozemstvu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_hr.htm">Porezi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_hr.htm">Porez na dohodak u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_hr.htm">Dvostruko oporezivanje</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_hr.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_hr.htm">Automobili<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_hr.htm">Kupnja i leasing automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_hr.htm">PDV pri kupnji ili prodaji automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_hr.htm">Službeni automobili</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_hr.htm">Vozačka dozvola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_hr.htm">Zamjena i priznavanje vozačke dozvole u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_hr.htm">Dobivanje vozačke dozvole u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_hr.htm">Produljenje vozačke dozvole u drugoj zemlji EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_hr.htm">Osiguranje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_hr.htm">Valjanost automobilskog osiguranja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_hr.htm">Pokrivenost automobilskim osiguranjem u inozemstvu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_hr.htm">Registracija<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_hr.htm">Dokumenti i postupci za registriranje automobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_hr.htm">Registracija automobila u drugoj državi članici EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_hr.htm">Porez na automobile u drugoj državi članici EU-a</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_hr.htm">Boravak<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_hr.htm">Prava na boravak<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_hr.htm">Gospodarski neaktivni građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_hr.htm">Tražitelji posla – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_hr.htm">Umirovljenici – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_hr.htm">Studenti – pravo na boravak</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_hr.htm">Radnici – prava boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_hr.htm">Prava na boravak građana EU-a u Ujedinjenoj Kraljevini i državljana Ujedinjene Kraljevine u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_hr.htm">Naturalizacija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_hr.htm">Prava boravka za obitelji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_hr.htm">Bračni drug i djeca koji su građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_hr.htm">Bračni drug i djeca koji nisu građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_hr.htm">Registrirani partneri</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_hr.htm">Roditelji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_hr.htm">Ostala rodbina</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_hr.htm">Obitelj tražitelja zaposlenja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_hr.htm">Dokumenti i formalnosti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_hr.htm">Prijava članova obitelji koji su građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_hr.htm">Stalni boravak za građane EU-a nakon pet godina</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_hr.htm">Stalni boravak za članove obitelji koji nisu građani EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_hr.htm">Boravišne iskaznice za članove obitelji koji nisu građani EU-a </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_hr.htm">Prijava boravišta u inozemstvu nakon prva 3 mjeseca</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_hr.htm">Prijava kratkotrajnog boravka (manje od tri mjeseca)</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_hr.htm">Prijava rođenja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_hr.htm">Pravila o promjeni rodnog identiteta</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_hr.htm">Kupnja nekretnine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_hr.htm">Odjava boravišta</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_hr.htm">Izbori, predstavke i savjetovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_hr.htm">Europski izbori</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_hr.htm">Izbori u matičnoj zemlji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_hr.htm">Općinski izbori</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_hr.htm">Predstavke i savjetovanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_hr.htm">Obrazovanje i mladi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_hr.htm">Škola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_hr.htm">Partnerstva sa školama u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_hr.htm">Krenuti u školu u drugoj državi članici</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_hr.htm">Sveučilište<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_hr.htm">Upis na fakultet</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_hr.htm">Sveučilišne školarine i financijska pomoć</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_hr.htm">Priznavanje visokoškolskih diploma</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_hr.htm">Studij u inozemstvu i mogućnosti za stipendiju</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_hr.htm">Rad tijekom studija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_hr.htm">Pripravnički staž<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_hr.htm">Financijska potpora za pripravnički staž</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_hr.htm">Volontiranje u EU-u i izvan njega<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_hr.htm">Volontiranje – gdje započeti</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_hr.htm">Praktična priprema za volontere</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_hr.htm">Istraživači<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_hr.htm">Stipendije i radna mjesta za istraživače</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_hr.htm">Oporezivanje istraživača</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_hr.htm">Zdravlje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_hr.htm">Neplanirano liječenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_hr.htm">Posjet liječniku / hospitalizacija u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_hr.htm">Neplanirano liječenje: plaćanje i povrat troškova</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_hr.htm">Zdravstveno osiguranje tijekom privremenog boravka</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_hr.htm">Europska kartica zdravstvenog osiguranja (EKZO)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_hr.htm">Planirano liječenje u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_hr.htm">Organizacija planiranog liječenja u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_hr.htm">Troškovi i njihov povrat: planirano liječenje u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_hr.htm">Informacijske točke za prekograničnu zdravstvenu zaštitu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_hr.htm">Kupovanje lijekova u drugoj zemlji EU-a<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_hr.htm">Predočenje recepta u drugoj zemlji EU-a</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_hr.htm">Recepti u inozemstvu: troškovi i njihov povrat</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_hr.htm">Kupovanje lijekova na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_hr.htm">Zdravstveno osiguranje za osobe koje žive u inozemstvu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_hr.htm">Vaše zdravstveno osiguranje</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_hr.htm">Preseljenje u dom za starije i nemoćne osobe</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_hr.htm">Preventivna zdravstvena skrb</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_hr.htm">Obitelj<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_hr.htm">Djeca<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_hr.htm">Roditeljska odgovornost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_hr.htm">Posvojenje</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_hr.htm">Otmica djeteta</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_hr.htm">Parovi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_hr.htm">Brak</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_hr.htm">Civilna i registrirana partnerstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_hr.htm">Nevjenčani parovi</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_hr.htm">Razvod i zakonska rastava</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_hr.htm">Obveze uzdržavanja – potpora članovima obitelji</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_hr.htm">Imovinski režimi međunarodnih parova</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_hr.htm">Priznavanje javnih isprava u EU-u</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_hr.htm">Smrt, repatrijacija i prekogranično nasljeđivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_hr.htm">Upravljanje prekograničnim nasljedstvom</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_hr.htm">Planiranje prekograničnog nasljedstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_hr.htm">Smrt i repatrijacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_hr.htm">Potrošači<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_hr.htm">Kupovina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_hr.htm">Ugovorne informacije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_hr.htm">Jamstva i povrati</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_hr.htm">Određivanje cijena i plaćanje</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_hr.htm">Slanje i isporuka</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_hr.htm">Vaša prava pri kupnji</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_hr.htm">PDV – porez na dodanu vrijednost</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_hr.htm">Sigurnost proizvoda</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_hr.htm">Internet i telekomunikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_hr.htm">Roaming: upotreba mobilnog telefona u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_hr.htm"> Pristup internetskom sadržaju u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_hr.htm"> Telekomunikacijske usluge</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_hr.htm">Uporaba interneta i pristup internetu</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_hr.htm">Zaštita podataka i privatnost na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_hr.htm">Financijski proizvodi i usluge<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_hr.htm">Bankovni računi u EU-u</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_hr.htm">Potrošački krediti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_hr.htm">Police osiguranja</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_hr.htm">Investicijski proizvodi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_hr.htm">Hipotekarni krediti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_hr.htm">Plaćanja, doznake i čekovi</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_hr.htm">Ulaganje u drugoj zemlji EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_hr.htm">Nepošteno postupanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_hr.htm">Nepoštena poslovna praksa</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_hr.htm">Nepošteno određivanje cijena</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_hr.htm">Nepoštene ugovorne odredbe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_hr.htm">Opskrba energijom<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_hr.htm">Pristup uslugama opskrbe energijom i njihova upotreba</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_hr.htm">Ugovori i potrošnja energije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_hr.htm">Rješavanje pritužbi i sporova</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_hr.htm">Rješavanje potrošačkih sporova<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_hr.htm">Neformalno rješavanje sporova za potrošače</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_hr.htm">Izvansudski postupci za potrošače</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_hr.htm">Formalni pravni postupak za potrošače</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_hr.htm">Poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_hr.htm"> Poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_hr.htm">Start-up poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_hr.htm">Osnivanje poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_hr.htm">Erasmus za mlade poduzetnike</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_hr.htm">Razvoj poslovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_hr.htm">Osnivanje europskog društva (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_hr.htm">Spajanje poduzeća u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_hr.htm">Registracija u sustavu EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_hr.htm">Slobodan protok neosobnih podataka</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_hr.htm">Što treba znati o prekograničnim ulaganjima u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_hr.htm">Registracija, dozvole i licence</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_hr.htm">Poslovanje u turističkoj industriji</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_hr.htm"> Digitalizacija poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_hr.htm"> Izrada i organizacija portala poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_hr.htm"> Internetska prodaja na platformama trećih strana</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_hr.htm"> Pokretanje internetske trgovine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_hr.htm"> Zaštita internetskih stranica</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_hr.htm"> Isporuke i ispunjenje obveza u kontekstu prodaje na internetu</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_hr.htm"> Korisnička podrška internetskih poduzeća</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_hr.htm"> Promicanje poduzeća na internetu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_hr.htm">Intelektualno vlasništvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_hr.htm">Prava intelektualnog vlasništva</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_hr.htm">Patenti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_hr.htm">Žigovi</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_hr.htm">Autorska prava</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_hr.htm">Poslovne tajne</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_hr.htm">Zaštita</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_hr.htm"> Domene web-mjesta</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_hr.htm">Zaštita baza podataka</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_hr.htm"> Oznake zemljopisnog podrijetla</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_hr.htm">Komercijalizacija intelektualnog vlasništva</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_hr.htm">Povreda prava intelektualnog vlasništva</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_hr.htm">Alati EU-a za potporu MSP-ovima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_hr.htm">Oporezivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_hr.htm"> Trošarine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_hr.htm">Proizvodi koji podliježu trošarinama</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"> Plaćanje trošarina</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_hr.htm"> PDV<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_hr.htm">Pravila o PDV-u i stope PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_hr.htm">Naplata i odbitak PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_hr.htm">Oslobođenje od PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_hr.htm">Povrat PDV-a: podnošenje zahtjeva na internetu</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_hr.htm">Prekogranično plaćanje PDV-a</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_hr.htm">Provjera PDV broja (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_hr.htm"> PDV na digitalne usluge (program MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_hr.htm"> Porez na poslovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_hr.htm"> Porez na dobit trgovačkih društava u EU-u</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm"><span>Porezi na matična društva i društva <span class="label-end"><span>kćeri</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_hr.htm">Prodavanje u EU-u<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_hr.htm"> Ugovori o javnoj nabavi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_hr.htm">Pravila javnih natječaja</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_hr.htm">Potražite javne natječaje i sudjelujte u njima</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_hr.htm">Zatražite preispitivanje postupka javne nabave</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_hr.htm"> Prodaja robe i usluga<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_hr.htm">Prodaja proizvoda u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_hr.htm">Pružanje usluga u inozemstvu</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_hr.htm">E-trgovina, prodaja na daljinu i prodaja izvan poslovnih prostora</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_hr.htm"> Putovanja u paket aranžmanima i povezanim putnim aranžmanima</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_hr.htm"> Usluge dostave paketa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_hr.htm"> Tržišno natjecanje poduzeća<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_hr.htm">Pravila tržišnog natjecanja u EU-u</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_hr.htm"> Prijava protutržišnog ponašanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_hr.htm">Ljudski resursi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_hr.htm">Ugovori o radu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_hr.htm">Promjene ugovora o radu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_hr.htm">Uvjeti zapošljavanja</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_hr.htm">Rad na određeno vrijeme</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_hr.htm">Obavješćivanje radnika i savjetovanje s njima</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_hr.htm">Rad u nepunom radnom vremenu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_hr.htm">Višak zaposlenika</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_hr.htm">Zaposleni adolescenti</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_hr.htm">Rad preko poduzeća za privremeno zapošljavanje</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_hr.htm">Sezonski radnici iz trećih zemalja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_hr.htm">Radno vrijeme, praznici i dopust<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_hr.htm">Radno vrijeme</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_hr.htm">Dopust i fleksibilan rad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_hr.htm">Radnici u prometnom sektoru<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_hr.htm">Zaposlenici u civilnom zrakoplovstvu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_hr.htm">Željeznički radnici</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_hr.htm">Zapošljavanje radnika u cestovnom prijevozu: vrijeme vožnje i razdoblja odmora</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_hr.htm">Pomorci</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_hr.htm">Radnici u prijevozu unutarnjim plovnim putovima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_hr.htm">Upućeni radnici<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_hr.htm">Upućivanje zaposlenika u inozemstvo</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_hr.htm">Upućeni vozači</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_hr.htm">Socijalna sigurnost i zdravlje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_hr.htm">Plaćanje doprinosa za socijalno osiguranje</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_hr.htm">Zdravlje i sigurnost na radu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_hr.htm"> Jednako postupanje i stručne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_hr.htm">Jednako postupanje prema zaposlenicima</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_hr.htm">Razumna prilagodba</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_hr.htm">Priznavanje kvalifikacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_hr.htm">Zahtjevi za proizvode<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_hr.htm">Norme<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_hr.htm">Norme u Europi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_hr.htm">Sukladnost proizvoda<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_hr.htm">Utvrđivanje relevantnih zahtjeva za proizvode</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_hr.htm">Ocjenjivanje sukladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_hr.htm">Tehnička dokumentacija i EU izjava o sukladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_hr.htm">Zahtjevi za ekološki dizajn</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_hr.htm">Izjava o uzajamnom priznavanju</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_hr.htm">Etikete i oznake<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_hr.htm">Oznaka CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_hr.htm">Oznaka energetske učinkovitosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_hr.htm">Oznaka OEEO (WEEE)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_hr.htm"> Oznaka obuće</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_hr.htm">Oznaka tekstila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_hr.htm">Oznaka „℮"</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_hr.htm">Znak za okoliš EU-a</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_hr.htm"> Kemikalije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_hr.htm">Registracija kemikalija u EU-u (Uredba REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_hr.htm">Razvrstavanje, označivanje i pakiranje kemikalija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_hr.htm"> Recikliranje i gospodarenje otpadom<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_hr.htm">Odgovornost za zbrinjavanje električnog i elektroničkog otpada</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_hr.htm">Označivanje hrane<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_hr.htm">Pravila o označivanju hrane</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_hr.htm">Nutritivna deklaracija</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_hr.htm">Označivanje dodataka prehrani</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_hr.htm">Prehrambeni aditivi</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_hr.htm">Zdravstvene i prehrambene tvrdnje</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_hr.htm">Financiranje i financijska sredstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_hr.htm"> Računovodstvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_hr.htm">Računovodstvo za MSP-ove i mikropoduzeća</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_hr.htm">Uplate i isplate<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_hr.htm"> Prekogranična naplata duga</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_hr.htm">Elektronička i gotovinska plaćanja</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_hr.htm">Kašnjenje u plaćanju</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_hr.htm">Elektroničko izdavanje računa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_hr.htm"> Kako do sredstava<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/hr">Pristup financiranju</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_hr.htm">EU-ovi programi financiranja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_hr.htm">Odnos s klijentima<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_hr.htm"> Potrošački ugovori i jamstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_hr.htm">Jamstva za potrošače</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_hr.htm">Neispravni proizvodi</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_hr.htm">Ugovori s potrošačima</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_hr.htm"> Rješavanje sporova s potrošačima<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_hr.htm"> Alternativno/internetsko rješavanje sporova</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_hr.htm"> Europski postupak za sporove male vrijednosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_hr.htm"> Zaštita podataka<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_hr.htm"> Zaštita podataka na temelju Opće uredbe o zaštiti podataka</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_hr.htm"> Privatnost na internetu</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=hr" target="_blank">Kontaktirajte službe za pomoć</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=hr" target="_blank">Prijavite smetnju</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukrajina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Pomoć EU-a Ukrajini</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_hr">Informacije za osobe koje bježe od rata u Ukrajini</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_hr#kako-mo%C5%BEete-pomo%C4%87i">Kako možete pomoći</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informacije za poduzeća</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_hr.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Kliknite za proširivanje" title="Kliknite za proširivanje">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_hr.htm">Poslovanje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_hr.htm">Oporezivanje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_hr.htm"> Porez na poslovanje</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li> Porezi na matična društva i društva kćeri</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1> Porezi na matična društva i društva kćeri</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Na ovoj stranici</div> </nav> </aside> <div class="col"> <div id="main-article"> <h2>Prekogranične raspodjele dobiti</h2> <p>Ako imate matično društvo u jednoj od zemalja EU-a i društva kćeri u drugoj, možete ukloniti moguća porezna pitanja (npr. dvostruko oporezivanje) povezana s prekograničnim raspodjelama dobiti između tih društava.</p> <p>To se primjenjuje ako:</p> <ul> <li>vaše matično društvo i društva kćeri imaju poslovni nastan – u porezne svrhe – u različitim zemljama EU-a</li> <li>vaše matično društvo i društva kćeri podliježu porezu na dobit trgovačkih društava (bez mogućnosti izuzeća)</li> <li>vaše matično društvo i društva kćeri ispravno su registrirani kao trgovačko društvo (pravni oblik: Inc., S.A., GmbH., LLC, d.o.o. itd.)</li> <li>vaše matično društvo ima najmanje 10 % udjela u kapitalu (ili u pravu glasa) u društvu kćeri s poslovnim nastanom u drugoj zemlji EU-a.</li> </ul> <h2>Izuzeća od plaćanja poreza po odbitku</h2> <p>Porez po odbitku može se naplatiti na dobiti trgovačkih društava prije podnošenja potpune porezne prijave (nakon čega se može dobiti povrat tih sredstava ili se može naplatiti dodatni porez). Za matična društva i društva kćeri <strong>raspodjela dobiti može se izuzeti od plaćanja poreza po odbitku</strong>. To vrijedi u oba smjera:</p> <ul> <li>ako raspodjeljujete dobit svojeg društva kćeri matičnom društvu</li> <li>ako raspodjeljujete dobit matičnog društva društvima kćerima.</li> </ul> <p>To vrijedi i u zemlji društva kćeri i u zemlji matičnog društva ako su obje zemlje u EU-u.</p> <h2>Uklanjanje dvostrukog oporezivanja</h2> <p>Do dvostrukog oporezivanja (istovremenih poreznih zahtjeva više zemalja) može doći ako ne slijedite pravilno porezna pravila. Stoga biste u svrhu izbjegavanja dvostrukog oporezivanja svojih raspodjela dobiti trebali:</p> <ul> <li>u zemlji EU-a vašeg matičnog društva podnijeti zahtjev za <strong>odobravanje izuzeća od plaćanja poreza na dobit</strong> koji društvo kći (i bilo koje društvo kći nižeg ranga) plaća na dobit ili za <strong>odobravanje poreznog kredita</strong>na njega.</li> </ul> <h2>Hibridni zajmovi – dvostruko neoporezivanje</h2> <p>Do dvostrukog neoporezivanja može doći ako plaćanja povezana s <a class="abbr" title="financijske instrumente koje, s obzirom na to da imaju obilježja duga i vlasničkog udjela, države članice mogu različito porezno kvalificirati" aria-label="financijske instrumente koje, s obzirom na to da imaju obilježja duga i vlasničkog udjela, države članice mogu različito porezno kvalificirati">prekograničnim hibridnim zajmovima</a> vodite kao:</p> <ul> <li><strong>neoporezivu raspodjelu dobiti</strong> u zemlji EU-a vašeg matičnog društva</li> <li><strong>trošak koji se može odbiti od poreza</strong> u zemlji EU-a društva kćeri.</li> </ul> <p>Kako bi se to izbjeglo:</p> <ul> <li>zemlja EU-a vašeg matičnog društva <strong>mora oporezivati</strong> primljene raspodjele dobiti</li> <li>zemlja EU-a društva kćeri trebala bi biti upoznata s time da se te raspodjele dobiti <strong>mogu odbiti od poreza</strong>.</li> </ul> <h2>Koje su vrste društava obuhvaćene ovim pravilima?</h2> <ul> <li>privatna društva</li> <li>europska dionička društva</li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_hr.htm" data-master-href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm" data-linkid="2f6674af-d429-49ea-80ec-fca2bc63c843">europska društva</a></li> <li>europske zadruge.</li> </ul> <p>U nekim slučajevima zemlje EU-a same odlučuju o tome koja su društva obuhvaćena tim pravilima. U odjeljku upućivanja (u nastavku) možete pronaći poveznicu na prilog Direktive kako biste saznali više.</p> </div> <div class="article-related eu-legislation"> <h2>Zakonodavstvo EU</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/HR/TXT/?qid=1495007157280&uri=CELEX:32011L0096" data-linkid="9d682a44-5f73-46ce-85e4-0bebb2951da4" title="Direktiva EU-a o oporezivanju matičnih društava i društava kćeri">Direktiva EU-a o oporezivanju matičnih društava i društava <span class="label-end"><span>kćeri</span><svg focusable="false" aria-label="Klikom na poveznicu dokument se otvara na drugoj stranici"> <title>Klikom na poveznicu dokument se otvara na drugoj stranici</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> <li><a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2013:141:0030:0031:EN:PDF" data-linkid="de670c48-a47c-49c0-a37f-5f98c7ab9270" title="Adaptation of taxation directives (due to the accession of the Republic of Croatia)">Adaptation of taxation directives (due to the accession of the Republic of <span class="label-end"><span>Croatia)</span><svg focusable="false" aria-label="Klikom na poveznicu dokument se otvara na drugoj stranici"> <title>Klikom na poveznicu dokument se otvara na drugoj stranici</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div> <!--ETALOFF--> <div class="article-related"> <h2>Trebate li podršku službi za pomoć korisnicima?</h2> <p>Obratite se specijaliziranim službama za pomoć</p><button id="advice-button" class="standard arrow toggle">Pomoć i savjetovanje<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=hr&origin=yeb_Taxation">Savjetujte se o pravilima EU-a koja se primjenjuju na vaše poduzeće / riješite probleme s javnim tijelom</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Imate li pitanja o poslovanju preko granica, primjerice o izvozu ili širenju u drugu državu EU-a? Ako imate, <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="Europska poduzetnička mreža">Enterprise Europe Network</a></strong> može vam dati besplatan savjet.</p> </div> <div data-service-name="ASF"> <p>Od pomoći vam može biti i <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=hr" title="alat za traženje službe za podršku">alat za traženje službe za podršku</a></strong>.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Posljednji put provjereno: 17/03/2022</span></div> </div> </div> <div id="share-page"> <div>Podijeli</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm" title="Podijeli na Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm" title="Podijeli na linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Porezi%20na%20mati%C4%8Dna%20dru%C5%A1tva%20i%20dru%C5%A1tva%20k%C4%87eri&url=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm" title="Podijeli na X-u" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Porezi%20na%20mati%C4%8Dna%20dru%C5%A1tva%20i%20dru%C5%A1tva%20k%C4%87eri&body=https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm;" id="sh-email" title="Podijeli e-porukom" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Povratne informacije o kvaliteti<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_hr.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/business-tax/taxes-parent-companies-subsidiaries/"><p class="success">Hvala na povratnoj informaciji. 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