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Agreement between the Republic of Croatia and New Zealand for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
Treaty Type:
Bilateral/Plurilateral
Common Name:
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
The aim of the negotiations is to conclude a new Double Tax Agreement (DTA) with Croatia. This bilateral treaty eliminates double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this treaty for the indirect benefit of residents of third States).
NZ Adherence Status:
In Progress
Negotiation Status:
A first round of negotiations was held in March 2025. A second round of negotiations was held and negotiations were concluded in August 2025. The agreement was signed on the 20th of November 2025.
Organisation:
Is Signed By NZ:
Yes
Signature Date:
20/11/2025
Ratified or Signed:
No
Requires Ratification:
Yes
NZ Territorial Applications:
None
Information about required Legislation:
An Order in Council, made under section BH 1 of the Income Tax Act 2007, will be required to give effect to the DTA under New Zealand law.
Impacts on Maori:
This is a standard DTA which provides benefits to taxpayers generally in respect of cross-border activity and investment with Croatia. No specific impact on Māori interests.
Impacts on Stakeholders:
DTAs are generally seen as taxpayer and business 'friendly'. The intention of entering DTAs is to reduce tax impediments to cross-border trade, investment and other economic activity.
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.