croatia

THE REPUBLIC OF CROATIA • 2003
GENERAL INFORMATION
STATE AUTHORITY
GAMBLING MACHINES
Gambling machine games can be organised only by companies that have a concession issued by the Government
of the Republic of Croatia, which has been granted to them following an invitation to bid issued by the
Ministry of Finance.
A gambling machines concessionaire must have authorised stock capital registered with the Register of Companies
in the amount of 1,000,000 HRK and a bank guarantee of at least 20% of the stock capital.
For organising a game of chance of this type, a fee of 25% is paid on a base calculated as a sum of all payments
reduced by the sum of winnings paid to players. For each licence granted per each game parlor, a company
must pay an annual fee in the amount of 300,000 HRK per game parlour.
ECONOMY
PRIZE GAMES
Prize games are games organised by companies and other legal and natural persons and entrepreneurs in order
to promote their products and services. The organiser of a prize game is obliged to give the prizes in goods
or services to the winners, and participants shall not be required to pay in order to participate in the game.
The total value of prizes in prize games, calculated on the basis of going market prices, must not be higher
than 1,000,000 HRK per prize game.
Game organisers pay 5% of the established fund value for the benefit of the Croatian Red Cross.
CULTURE
SPORTS
ADDRESSES
CROATIAN SPECIALTIES
TAXES LEVIED ACCORDING TO THE REGULATIONS ADOPTED BY LOCAL AUTHORITIES
Counties, municipalities and cities can introduce their own taxes, which are considered their own income.
County taxes are:
• inheritance and gift tax
• road motor vehicle tax
• vessels tax
• taxes on amusement machines and amusement games
Inheritance and gift tax is paid on:
• real property, as provided by the Real Estate Sales Tax Act;