Tax aspects of inheritance and gifts

Više od dvadeset godina, od 1. siječnja 1994. do 31. prosinca 2016., oporezivanje nasljedstva i darova bilo je uređeno Zakonom o financiranju jedinica lokalne i područne (regionalne) samouprave (NN 117/93-115/16). Od 1. siječnja 2017. odredbe vezane uz oporezivanje nasljedstva i darove brisane su u Zakonu o financiranju te su u dijelu koji se odnosi na porezne obveznike, predmet oporezivanja i poreznu osnovicu sadržajno neizmijenjene i preuzete novim Zakonom o lokalnim porezima (NN 115/16) koji je toga datuma stupio na snagu. Važna novina zadnje porezne reforme je i potpuno rasterećenje građana od obveze prijave nastanka porezne obveze koja se sada provodi po službenoj dužnosti. Naime, sada se porez na nasljedstva i darove smatra prijavljenim kada javni bilježnik, sud ili neko drugo tijelo koje donosi isprave ili odluke o stjecanju pokretnina, dostavi te isprave nadležnom poreznom tijelu. Iznimno, ako ispravu o sjecanju pokretnine nije ovjerio javni bilježnik odnosno nije izdao sud ili drugo javnopravno tijelo, porezni obveznik obvezan ju je dostaviti nadležnom poreznom tijelu u roku od 30 dana od dana njezina nastanka (čl. 45. Zakona o lokalnim porezima).For more than twenty years, from January 1, 1994 to December 31, 2016, the taxation of inheritance and gifts was regulated by the Law on Financing Units of Local and Regional Self-Government (Official Gazette 117/93-115/16). As of January 1, 2017, the provisions related to taxation of inheritance and gifts were deleted from the Law on Financing, and in the part that refers to taxpayers, the subject of taxation and the tax base, the contents were unchanged and taken over by the new Law on Local Taxes (Official Gazette 115/16) which entered into force on that date. An important novelty of the last tax reform is the complete relief of citizens from the obligation to report the occurrence of tax liability, which is now carried out ex officio. Namely, now the tax on inheritances and gifts is considered to be reported when the notary public, court or other body that makes documents or decisions on the acquisition of movable property, submits these documents to the competent tax authority. Exceptionally, if the document on the sale of movable property has not been certified by a notary public or issued by a court or other public law body, the taxpayer is obliged to deliver it to the competent tax authority within 30 days from the date of its creation (Article 45 of the Local Taxes Act)