![]() ![]() Tax returns for real estate transfers which occurred after 1 January 2017 are filed by notaries public, courts or bodies governed by public law within their area of competence. Former spouses, common-law spouses, formal and informal life partners when regulating their property relations.Legal or natural persons gifted or given real estate without charge by the Republic of Croatia or a unit of local and regional self-government as compensation or for other reasons related to the Croatian Homeland War.Legal spouses, common-law spouses, formal and informal life partners, descendants and ancestors in the direct line of descent and adopted children and adoptive parents who are in this type of relationship with the deceased or the donor.You are also entitled to exemption if you have inherited real estate or if it was given to you as a gift and you fall into one of the following categories: ![]() You need to enclose documents in this regard depending on the basis on which you are exempt from tax. ![]() Persons who are acquiring, by means of termination of co-ownership of real estate or division of commonly owned real estate, separate parts of this(these) real estate property(ies), notwithstanding the ratios before and after such termination of co-ownership of real estate or division of commonly owned real estate.Legal spouses, common-law spouses, formal and informal life partners, descendants and ancestors, adopted children and adoptive parents who are in this type of relationship with the dependent and are acquiring real estate from this person under a lifelong support agreement or a support until death agreement.Persons who are acquiring real estate in accordance with the regulations on transformation of social property into other types of property.This also applies to protected tenants who are buying a residential building or apartment in which they live pursuant to a tenancy agreement Citizens who are buying a residential building or apartment (including land) to which they either had a right of tenancy or are doing this with consent of the holder of the right of tenancy pursuant to the regulations on sale and purchase of tenanted apartments.Protected tenants who are buying a residential building or apartment in which they live pursuant to a tenancy agreement.Displaced persons and refugees who are acquiring real estate by substituting their real estate located abroad.Persons who are acquiring real estate in a procedure of restitution of confiscated property and real estate consolidation.Supply of buildings or parts thereof and land on which they are built if more than two years passed between the date of the first settlement or use and the date of the next supply.Ĭitizens are not required to pay the real estate transfer tax if they are:. ![]()
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