Foreign citizens that establish, or already have an established company in Croatia, can purchase real estates on behalf of this company. Foreign natural or legal persons can without any problems sell real estates in Croatia. The tax is defined based on the price of the real estate in the sales contract and the value estimate by the authorized tax authority in charge for the area in which the real estate is located. According to the Law, tax on purchase of real estate is paid by the customer or the seller on behalf of the customer, if the parties agree upon this. After conclusion of the sales contract the customer is obliged to register the purchase at the authorized tax authority within 30 days from the day of conclusion of the contract.
Public notaries do also submit one copy of the sales contract to the tax authorities.
The customer is obliged to pay respective real estate purchase tax within 15 days from the day of reception of the decision received from the tax authorities on the exact tax amount. If this tax is not paid within this term, interest on arrears are charged for every day of delayed payment. Only in case the real estate is sold prior to the expiration of three years after it has been purchased and if sold at higher price than originally purchased. He may, but must not. Yes, In such a case it is the best to have it verified in a Croatian embassy or consulate.