Yes, but after prior consent issued by the Ministry of legal affairs and the Ministry of foreign affairs. These statements on consent are issued to citizens of those countries Croatia signed a contract on reciprocity with and in extraordinary cases, to citizens of other countries as well.

The procedure of obtaining the statement on consent is as follows.

When a foreign citizen decides to purchase real estate in Croatia first a sales contract is to be signed with the selling party. At this phase the contract does not have to be verified before a public notary jet. Together with respective documentation, this contract is sent to the Ministry of foreign affairs in Zagreb. When the Ministry issues to the customer its statement on consent, the foreign citizen is entitled to register the real estate onto his name at the Municipal court -Cadastre department and pays the real estate purchase tax. Foreign citizens that establish, or already have an established company in Croatia, can purchase real estates on behalf of this company.

Yes. All foreign natural and legal persons can sell their real estate in Croatia without impediments. The only (temporary) exception are companies from the countries that made up ex-Yugoslavia; their concerns will be dealt with separately in the course of the talks on the succession of Yugoslavia or on war reparations.

Yes, in such a case it is the best to have it verified in a Croatian embassy or consulate. If you verify such a contract before a public notary, then this verification has to be translated into Croatian by an appointed courts interpreter.

If wanted yes, but must not.

Usually the down payment is 10% of the sales price or different if agreed so between the contractual parties.

According to the Law on the Value-Added Tax a separate building site tax will be introduced at a 5% rate during the sale of newly constructed buildings, while the value-added tax of 23% of the real estate production cost will be paid on the construction value of the building.

When private person is renting out, from the rental price we deduct 30% for maintenance and get taxable amount what we tax 20% plus surtax for Zagreb is 18%.

In a cases when a company is renting out, we must apply 23% VAT and at the end of a year, company is paying 35% tax on income.

Tax on all real estate transactions in Croatia is 5% of the transaction value. The tax is borne by the buyer. Since the tax rate is one of the highest in Europe, the Tax Authority has promised to lower it in the near future. In case of the barter of real estate, the rate of 5% of the estate value is borne by each of two parties involved.

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 is charged for every day of delayed payment.

No. 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. In such a case the seller has to pay a 35% income tax on the difference in value of the real estate (purchase and sales price) increased for local taxes, different in every municipality.

Buyers of real estate are subject to income tax only if they alienate the property at a higher price within three years from acquisition. In that case they are obliged to pay tax on the price difference; the rate is 35% plus possible surtax, which depends on the taxpayer's place of residence in Croatia.