Changes concerning Croatia's corporate profit tax treatment of individual business income, dividend income and reinvested profits as proposed by the Croatian government in October 2014 have entered into force. The key changes include: The business income of individual entrepreneurs will be subject to corporate profit tax if their total gross income is over HRK 3 million in the previous year Income from dividend and profit distributions are exempted from corporate profit tax subject to the following conditions: The payer must be subject to corporate profit tax or equivalent tax The payer must be established as an entity whose legal form...