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Croatia: Implementation of DAC8 and DAC9 requirements

Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation published in the Official Gazette.

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January 29, 2026

Croatia in early December 2025 published the Law on Amendments to the Act on Administrative Cooperation in the Field of Taxation in the Official Gazette.

The law implements Council Directive (EU) 2023/2226 (DAC8) (automatic exchange of information on cryptoassets) and Council Directive (EU) 2025/872 (facilitating the automatic exchange of Pillar Two information between EU member states) (DAC9).


For more information, contact a KPMG tax professional in Croatia:

Bojan Đukić | bdukic@kpmg.com

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