Taxes in Europe Database v2
Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14) od 01. siječnja 2015.
Act on games of chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) from 1st January 2015.
The "Fee for organising award games" belongs to the Croatian Red Cross.
Territory of the Republic of Croatia.
Organizers of award games.
Market value of the fund.
At least 15 days before the date specified as the start of an award game.
Ministry of Finance, the Tax Administration.
Award games are games organised by companies for the promotion of their products and services as well as by other legal entities and individual entrepreneurs, where an organiser undertakes to distribute prizes in good or services to the drawn winners, without asking the participants for specific payment for the participation in the game.
In accordance with Article 69, paragraph 8, Act on Games of Chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) organizers of award games paid 5% of the total fund for the benefit of the Croatian Red Cross