Agreement between the Republic of Croatia and State of Kuwait for

the avoidance of double taxation and the prevention of fiscal

evasion with respect to taxes on income and on capital
This agreement was published in the official gazette of the Republic of Croatia "Narodne novine Meunarodni ugovori" No. 15/02
Applicable since 1 January 2004

The Republic of Croatia and the State of Kuwait;

Desiring to promote their mutual economic relations by removing fiscal obstacles through the
conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal
evasion with respect to taxes on income and on capital;

Have agreed as follows:

Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes Covered
1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting
State or of its local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on
total capital, or on elements of income or of capital, including taxes on gains from the alienation of
movable or immovable property, taxes on the total amounts of wages and salaries paid by enterprises,
as well as taxes on capital appreciation.
3.The existing taxes to which this Agreement shall apply are, in particular:
a) in the case of Croatia:
(1) the profit tax;
(2) the income tax;
(hereinafter referred to as "Croatian tax");

b) in the case of Kuwait:

(1) the corporate income tax;
(2) the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait
Foundation for Advancement of Science (KFAS);
(3) the Zakat;
(hereinafter referred to as "Kuwaiti tax").
4. This Agreement shall apply also to any identical or substantially similar taxes which are imposed
under the laws of a Contracting State after the date of signature of this Agreement in addition to, or in
place of, the existing taxes. The competent authorities of the Contracting States shall notify each other
of any substantial changes which have been made in their respective taxation laws.

Article 3
General Definitions
1.For the purposes of this Agreement, unless the context otherwise requires:
a) the term "Croatia" means the territory of the Republic of Croatia as well as those maritime areas
adjacent to the outer limit of territorial sea, including seabed and subsoil thereof, over which the
Republic of Croatia in accordance with international law and the laws of the Republic of Croatia
exercises sovereign rights or jurisdiction;
b) the term "Kuwait" means the territory of the State of Kuwait including any area beyond the
territorial sea which in accordance with international law has been or may hereafter be designated,
under the laws of the State of Kuwait, as an area over which the State of Kuwait may exercise
sovereign rights or jurisdiction;
c) the terms "a Contracting State" and "the other Contracting State" mean Croatia or Kuwait, as the
context requires;
d) the term "person" includes an individual, a company and any other body of persons;
e) the term "national" means any individual possessing the nationality or citizenship of a Contracting
State, and any legal person, partnership, association or other entity deriving its status as such from the
law in force in that Contracting State;
f) the term "company" means any body corporate or any entity which is treated as a company or a
body corporate for tax purposes;
g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean
respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on
by a resident of the other Contracting State;
h) the term "international traffic" means any transport by a ship, aircraft or road transport vehicle
operated by an enterprise of a Contracting State, except when the ship, aircraft or road transport
vehicle is operated solely between places in the other Contracting State;
i) the term "tax" means Croatian tax or Kuwaiti tax, as the context requires, but does not include any
penalty or interest imposed under the law of either Contracting State relating to the taxes to which this
Agreement applies;
j) the term "competent authority" means:
(1) in the case of Croatia: the Minister of Finance or an authorized representative of the Minister of
Finance;
(2) in the case of Kuwait: the Minister of Finance or an authorized representative of the Minister
of Finance.
2. As regards the application of this Agreement at any time by a Contracting State, any term not
defined therein shall, unless the context otherwise requires, have the meaning which it has at that time
under the law of that Contracting State for the purposes of the taxes to which this Agreement applies,
any meaning under the applicable tax laws of that Contracting State prevailing over a meaning given
to the term under other laws of that Contracting State.
Article 4
Resident
1.For the purposes of this Agreement, the term "resident of a Contracting State" means:
a) in the case of Croatia : any person who under the tax laws of Croatia is liable to tax therein by
reason of his domicile, residence, place of incorporation, place of management or any other criterion
of a similar nature;
b) in the case of Kuwait : an individual who has his domicile in Kuwait and is a Kuwaiti national, and a
company which is incorporated in the State of Kuwait.
2.For the purposes of paragraph 1, a resident of a Contracting State shall include:
a) the Government of that Contracting State or local authority thereof;
b) any governmental institution with legal personality created in that Contracting State under public
law such as a corporation, Central Bank, fund, authority, foundation, agency or other similar entity;
c) any inter-governmental entity established in that Contracting State and in whose capital that
Contracting State or local authority or governmental institution thereof subscribes together with other
states.

3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting

States, then his status shall be determined in accordance with the following rules:
a) he shall be deemed to be a resident only of the Contracting State in which he has a permanent
home available to him;
b) if he has a permanent home available to him in both Contracting States, he shall be deemed to be
a resident only of the Contracting State with which his personal and economic relations are closer
(center of vital interests);
c) if the Contracting State in which he has his center of vital interests cannot be determined, or if he
has not a permanent home available to him in either State, he shall be deemed to be a resident only of
the Contracting State in which he has an habitual abode;
d) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to
be a resident only of the Contracting State of which he is a national;
e) if his status cannot be determined under the provisions of subparagraphs a)-d), the competent
authorities of the Contracting States shall settle the question by mutual agreement.
4. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of
both Contracting States, then it shall be deemed to be a resident only of the Contracting State where it
was incorporated.
Article 5
Permanent Establishment
1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of
business through which the business of an enterprise is wholly or partly carried on.
2.The term "permanent establishment" includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop;
f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or exploitation of
natural resources.
3. A building site, a construction, assembly or installation project or a supervisory activities in
connection therewith carried out in a Contracting State, constitutes a permanent establishment only if
such site, project or activities continue for a period of more than nine months.
4. The furnishing of services, including consultancy services, by an enterprise of a
Contracting State through employees or other personnel engaged by the enterprise for
such purpose, in the other Contracting State constitutes a permanent establishment only if
activities of that nature continue for the same project or a connected project for a period
or periods aggregating more than six months within any twelve-month period.
5. An enterprise of a Contracting State shall be deemed to have a permanent establishment in the
other Contracting State if substantial equipment is being used for more than six months within any
twelve-month period or installed in that other Contracting State by, for or under contract with the
enterprise.
6. The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural
resources constitutes a permanent establishment only if such use is for more than nine months.
7. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall
not be deemed to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise
belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the
purpose of storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the
purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or
merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the
enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities, mentioned in
subparagraphs a) to e), provided that the overall activity of the fixed place of business resulting from
this combination is of a preparatory or auxiliary character.
8. Notwithstanding the provisions of paragraphs 1 and 2 above, where a person -other than an agent
of an independent status to whom paragraph 9 applies - is acting on behalf of an enterprise and has,
and habitually exercises, in a Contracting State an authority to conclude contracts in the name of an
enterprise, that enterprise shall be deemed to have a permanent establishment in the that Contracting
State, in respect of any activities which that person undertakes for the enterprise, unless the activities
of such person are limited to those mentioned in paragraph 7 which if exercised through a fixed place
of business, would not make this fixed place of business a permanent establishment under the
provisions of that paragraph.
9. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the
other Contracting State merely because it carries on business in that other Contracting State through a
broker, general commission agent or any other agent of an independent status, provided that such
persons are acting in the ordinary course of their business. However, when the activities of such an
agent are devoted wholly or almost wholly on behalf of that enterprise and other enterprises, which are
controlled by it or have a controlling interest in it, he shall not be considered an agent of an
independent status within the meaning of this paragraph.
10. The fact that a company which is a resident of a Contracting State controls or is controlled by a
company which is a resident of the other Contracting State, or which carries on business in that other
Contracting State (whether through a permanent establishment or otherwise), shall not of itself
constitute either company a permanent establishment of the other.

Article 6
Income from Immovable Property
1. Income derived by a resident of a Contracting State from immovable property (including income
from agriculture or forestry) situated in the other Contracting State may be taxed in that other
Contracting State.
2. The term "immovable property" shall have the meaning which it has under the law of the
Contracting State in which the property in question is situated. The term shall in any case include
property accessory to immovable property, livestock and equipment used in agriculture and forestry,
rights to which the provisions of general law respecting landed property apply, usufruct of immovable
property and rights to variable or fixed payments as consideration for the working of, or the right to
work, mineral deposits, sources and other natural resources; ships, aircraft and road transport vehicles
shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in
any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to income from immovable property of an
enterprise and to income from immovable property used for the performance of independent personal
services.

Article 7
Business Profits
1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State
unless the enterprise carries on business in the other Contracting State through a permanent
establishment situated in that other Contracting State. If the enterprise carries on or has carried on
business in that manner, the profits of the enterprise may be taxed in the other Contracting State but
only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on
business in the other Contracting State through a permanent establishment situated therein, there
shall in each Contracting State be attributed to that permanent establishment the profits which it might
be expected to make if it were a distinct and separate enterprise engaged in the same or similar
activities under the same or similar conditions and dealing wholly independently with the enterprise of
which it is a permanent establishment or with other enterprises with which it deals.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions those
deductible expenses which are incurred for the purposes of the permanent establishment, including
executive and general administrative expenses so incurred, whether in the Contracting State in which
the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in
respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the
permanent establishment to the head office of the enterprise or any of its other offices, by way of
royalties, fees or other similar payments in return for the use of patents or other rights, or by way of
commission, for specific services performed or for management, or, except in the case of a banking
enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account
shall be taken, in the determination of the profits of a permanent establishment, for amounts charged
(otherwise than towards reimbursement of actual expenses), by the permanent establishment to the
head office of the enterprise or any of its other offices, by way of royalties, fees or other similar
payments in return for the use of patents or other rights, or by way of commission for specific services
performed or for management, or, except in the case of a banking enterprise, by way of interest on
moneys lent to the head office or any of its other offices.
4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that
permanent establishment of goods or merchandise for the enterprise.
5. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a
permanent establishment on the basis of an apportionment of the total profits of the enterprise to its
various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits
to be taxed by such an apportionment as may be customary; the method of apportionment adopted
shall, however, be such that the result shall be in accordance with the principles contained in this
Article.
6. If the information available to the competent authority of a Contracting State is inadequate to
determine the profits to be attributed to the permanent establishment of a person, nothing in this
Article shall affect the application of any law or regulations of that Contracting State relating to the
determination of the tax liability of that permanent establishment by making of an estimate of the
profits to be taxed of that permanent establishment by the competent authority of that Contracting
State, provided that such law or regulations shall be applied, taking into account the information
available to the competent authority, consistently with the principles of this Article.
7. For the purpose of the preceding paragraphs, the profits to be attributed to the permanent
establishment shall be determined by the same method year by year unless there is good and
sufficient reason to the contrary.
8. Where profits include items of income or gains which are dealt with separately in other Articles of
this Agreement, then the provisions of those Articles shall not be affected by the provisions of this
Article.

Article 8
International Traffic
1. Profits derived by an enterprise of a Contracting State from the operation of ships, aircraft or road
transport vehicles in international traffic shall be taxable only in that Contracting State.
2. For the purposes of this Article, profits from the operation of ships, aircraft or road transport vehicles
in international traffic include:
a)
profits from the rental on a bareboat basis of ships, aircraft or road transport vehicles;
b)
profits from the use, maintenance or rental of containers, including trailers and related equipment
for the transport of containers, used for the transport of goods or merchandise;
where such rental or such use, maintenance or rental, as the case may be, is incidental to the
operation of ships, aircraft or road transport vehicles in international traffic.
3. The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in a
pool, a joint business or an international operating agency.
Article 9
Associated Enterprises
1.
Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or
capital of an enterprise of the other Contracting State,
b) the same persons participate directly or indirectly in the management, control or capital of an
enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or
financial relations which differ from those which would be made between independent enterprises,
then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by
reason of those conditions, have not so accrued, may be included in the profits of that enterprise and
taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that Contracting State - and
taxes accordingly - profits on which an enterprise of the other Contracting State has been charged to
tax in that other Contracting State and the profits so included are profits which would have accrued to
the enterprise of the first-mentioned Contracting State if the conditions made between the two
enterprises had been those which would have been made between independent enterprises, then that
other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein
on those profits. In determining such adjustment, due regard shall be had to the other provisions of
this Agreement and the competent authorities of the Contracting States shall, if necessary, consult
each other.
Article 10
Dividends
1. Dividends paid by a company which is a resident of a Contracting State to a resident who is the
beneficial owner such dividends of the other Contracting State shall be taxable only in that other
Contracting State.
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits
out of which the dividends are paid.
2. The term "dividends" as used in this Article means income from shares, "jouissance" shares or
"jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating
in profits, as well as income which is subjected to the same taxation treatment as income from shares
by the taxation laws of the Contracting State of which the company making the distribution is a
resident.
3. The provisions of paragraph 1 shall not apply if the person who is the beneficial owner of the

dividends, being a resident of a Contracting State, carries on business in the other Contracting State
of which the company paying the dividends is a resident, through a permanent establishment situated
therein, or performs in that other Contracting State independent personal services from a fixed base
situated therein, and the holding in respect of which the dividends are paid is effectively connected
with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14,
as the case may be, shall apply.
4. Where a company which is a resident of a Contracting State derives profits or income from the other
Contracting State, that other Contracting State may not impose any tax on the dividends paid by the
company, except insofar as such dividends are paid to a resident of that other Contracting State who
is the beneficial owner of the dividends or insofar as the holding in respect of which the dividends are
paid is effectively connected with a permanent establishment or a fixed base situated in that other
Contracting State, nor subject the company's undistributed profits to a tax on the company's
undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of
profits or income arising in such other Contracting State.
Article 11
Interest
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State who is
the beneficial owner of such interest shall be taxable only in that other Contracting State.
2. The term "interest" as used in this Article means income from debt-claims of every kind, whether or
not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and
in particular, income from government securities and income from bonds or debentures, including
premiums and prices attaching to such securities, bonds or debentures. Penalty charges for late
payment shall not be regarded as interest for the purpose of this Article.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident
of a Contracting State, carries on business in the other Contracting State in which the interest arises,
through a permanent establishment situated in that other Contracting State, or performs in that other
Contracting State independent personal services from a fixed base situated in that other Contracting
State, and the debt-claim in respect of which the interest is paid is effectively connected with such
permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the
case may be, shall apply.
4. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that
Contracting State. Where, however, the person paying the interest, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in
connection with which the indebtedness on which the interest is paid was incurred, and such interest is
borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in
the Contracting State in which the permanent establishment or fixed base is situated.
5. Where, by reason of a special relationship between the payer and the beneficial owner of the
interest, or between both of them and some other person, the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the
payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall
apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain
taxable according to the laws of each Contracting State, due regard being had to the other provisions
of this Agreement.
Article 12
Royalties
1. Royalties arising in a Contracting State, and paid to a resident of the other Contracting State may
be taxed in that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and

according to the laws of that Contracting State, but if the beneficial owner of the royalties is a resident
of the other Contracting State, the tax so charged shall not exceed 10% (ten per cent) of the gross
amount of such royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration
for the alienation of or the use of, or the right to use, any copyright of literary, artistic or scientific work
including cinematograph films and works on films, tapes or other means of reproduction for use in
connection with television or radio broadcasting, any patent, trade mark, design or model, plan, secret
formula or process, or for information (know-how) concerning industrial, commercial or scientific
experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a
resident of a Contracting State, carries on business in the other Contracting State in which the
royalties arise, through a permanent establishment situated in that Contracting State, or performs in
that other Contracting State independent personal services from a fixed base situated in that
Contracting State, and the right or property in respect of which the royalties are paid is effectively
connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or
Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that
Contracting State. Where, however, the person paying the royalties, whether he is a resident of a
Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in
connection with which the liability to pay the royalties was incurred, and such royalties are borne by
such permanent establishment or fixed base, then such royalties shall be deemed to arise in the
Contracting State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner of the
royalties or between both of them and some other person, the amount of the royalties, having regard
to the use, right or information for which they are paid, exceeds the amount which would have been
agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions
of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the
payments shall remain taxable according to the laws of each Contracting State, due regard being had
to the other provisions of this Agreement.
Article 13
Capital Gains
1. Gains derived by a resident of a Contracting State from the alienation of immovable property
referred to in Article 6 and situated in the other Contracting State may be taxed in that other
Contracting State.
2. Gains from the alienation of movable property forming part of the business property of a permanent
establishment which an enterprise of a Contracting State has in the other Contracting State or of
movable property pertaining to a fixed base available to a resident of a Contracting State in the other
Contracting State for the purpose of performing independent personal services, including such gains
from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such
fixed base, may be taxed in the other Contracting State.
3. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft or road
transport vehicles operated in international traffic or movable property pertaining to the operation of
such ships, aircraft or road transport vehicles shall be taxable only in that Contracting State.
4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shall
be taxable only in the Contracting State of which the alienator is a resident.

Article 14
Independent Personal Services
1. Income derived by an individual who is a resident of a Contracting State in respect of professional
services or other activities of an independent character shall be taxable only in that Contracting State
unless he has a fixed base regularly available to him in the other Contracting State for the purpose of
performing his activities. If he has or had such a fixed base, the income may be taxed in the other
Contracting State but only so much of it as is attributable to that fixed base.
2. The term "professional services" includes especially independent scientific, literary, artistic,
educational or teaching activities, as well as the independent activities of physicians, lawyers,
engineers, architects, dentists and accountants.

Article 15
Dependent Personal Services
1. Subject to the provisions of Articles 16, 18, 19, 20 arid 21, salaries, wages and other similar
remuneration derived by a resident of a Contracting State in respect of an employment shall be
taxable only in that Contracting State unless the employment is exercised in the other Contracting
State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in
that other Contracting State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting
State in respect of an employment exercised in the other Contracting State shall be taxable only in the
first-mentioned Contracting State if all the following conditions are met:
a) the resident is present in the other Contracting State for a period or periods not exceeding in the
aggregate 183 days in the calendar year concerned;
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other
Contracting State;
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer
has in the other Contracting State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an
employment exercised aboard ships, aircraft or road transport vehicles operated in international traffic
by an enterprise of a Contracting State shall be taxable only in that Contracting State.
4. Ground staff, not exceeding two employees, appointed from head office of national air carrier or
shipping enterprise of a Contracting State and who are nationals of that Contracting State, to the other
Contracting State shall be exempted from taxes levied on their remunerations in that other Contracting
State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting
State in respect of an employment exercised in the other Contracting State shall be taxable only in the
first-mentioned Contracting State if all the following conditions are met:
a) the resident is present in the other Contracting State for a period or periods not exceeding in the
aggregate 183 days in the calendar year concerned;
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other
Contracting State;
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer
has in the other Contracting State.
Article 16
Directors' Fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity

as a member of the board of directors or other similar organ of a company which is a resident of the
other Contracting State may be taxed in that other Contracting State.

Article 17
Artistes and Sportsmen
1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting
State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or
as a sportsman, from his personal activities as such exercised in the other Contracting State, may be
taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his
capacity as such accrues not to the entertainer or the sportsman himself but to another person, that
income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State
in which the activities of the entertainer or sportsman are exercised.
3. The provisions of paragraphs 1 and 2 shall not apply to income derived by entertainers or
sportsmen who are residents of a Contracting State from personal activities as such exercised in the
other Contracting State if their visit to that other Contracting State is substantially supported from the
public funds of the first-mentioned Contracting State, including those of a local authority or statutory
body thereof, nor to income derived by a non-profit making organization in respect of such activities
provided no part of its income is payable to, or is otherwise available for the personal benefit of its
proprietors, founders or members.
Article 18
Pensions and Annuities
1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration and
annuities paid to a resident of a Contracting State in consideration of past employment shall be
taxable only in that Contracting State.
2. As used in this Article:
a) the terms "pensions and other similar remuneration" mean periodic payments made after
retirement in consideration of past employment or by way of compensations for injuries received in
connection with past employment.
b) the term "annuity" means a stated sum payable periodically at stated times during life, or during a
specified or ascertainable period of time, under an obligation to make the payments in return for
adequate and full consideration in money or money's worth.
Article 19
Government Service
1.
a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting
State or a local authority thereof to an individual in respect of services rendered to that Contracting
State or subdivision or authority shall be taxable only in that Contracting State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other
Contracting State if the services are rendered in that Contracting State and the individual is a resident
of that Contracting State and who has fulfilled one of the following conditions:
(1) is a national of that Contracting State;
(2) did not become a resident of that Contracting State solely for the purpose of rendering the
services.
2.
a) Any pension paid by, or out of funds created by, a Contracting State or a local authority
thereof to an individual in respect of services rendered to that Contracting State or authority shall be
taxable only in that Contracting State.

b) However, such pension shall be taxable only in the other Contracting State if the individual is a
resident of, and a national of, that other Contracting State.
3. The provisions of Articles 15, 16 and 18 shall apply to salaries, wages and other similar
remuneration and pensions in respect of services rendered in connection with a business carried on
by a Contracting State or a local authority thereof.
Article 20
Professors, Teachers, Students and Trainees
1. Remuneration which a professor or teacher who is or was immediately before visiting a Contracting
State a resident of the other Contracting State and who is present in the first-mentioned State for a
period not exceeding three years for the purpose of carrying out advanced study or research or for
teaching at a university, college, school or other similar educational institution receives for such an
activity shall not be taxed in the first-mentioned Contracting State, provided that such remunerations
arise from sources outside that Contracting State.
2. An individual who is or was immediately before visiting a Contracting State a resident of the other
Contracting State and who is temporarily present in the first-mentioned Contracting State solely as a
student at a university, college, school or other similar educational institution or as a trainee shall, from
the date of his first arrival in that Contracting State in connection with that visit, be exempt from tax in
that Contracting State on all payments received for the purpose of his maintenance, education or
training, provided that such payments arise from sources outside that Contracting State.
3. An individual who is or was immediately before visiting a Contracting State a resident of the other
Contracting State and who is temporarily present in the first-mentioned Contracting State solely for the
purpose of study, research or training as a recipient of a grant, allowance or award from a scientific,
educational, religious or charitable organization or under a technical assistance program entered into
by the Government of a Contracting State shall be exempt from tax in that Contracting State on:
a) the amount of such a grant, allowance, or award,
b) all payments received for the purpose of his maintenance, education or training, provided that such
payments arise from sources outside that Contracting State.
Article 21
Other Income
Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing
Articles of this Agreement shall be taxable only in that Contracting State.
Article 22
Capital
1. Capital represented by immovable property referred to in Article 6, owned by a resident of a
Contracting State and situated in the other Contracting State, may be taxed in that other Contracting
State.
2. Capital represented by movable property forming part of the business property of a permanent
establishment which an enterprise of a Contracting State has in the other Contracting State or by
movable property pertaining to a fixed base available to a resident of a Contracting State in the other
Contracting State for the purpose of performing independent personal services, may be taxed in that
other Contracting State.
3. Capital represented by ships, aircraft or road transport vehicles operated in international traffic by
an enterprise of a Contracting State and by movable property pertaining to the operation of such
ships, aircraft or road transport vehicles shall be taxable only in that Contracting State.

4. All other elements of capital of a resident of a Contracting State shall be taxable only in that
Contracting State.
Article 23
Elimination of Double Taxation
1.In the case of a resident of Croatia, double taxation shall be avoided as follows:
Where a resident of Croatia derives income or owns capital which, in accordance with the provisions
of this Agreement, may be taxed in Kuwait. Croatia shall allow:
a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid
in Kuwait.
b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid
in Kuwait.
Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as
computed before the deduction in given, which is attributable, as the case may be, to the income or
capital which may be taxed in Kuwait,
c) For the purposes of this Article the Kuwaiti Zakat mentioned in subparagraph b) of paragraph 3 of
Article 2 shall be considered an income tax.
2. In the case of a resident of Kuwait, double taxation shall be avoided as follows:
Where a resident of Kuwait derives income or owns capital which, in accordance with the provisions of
this Agreement, may be taxed in both Croatia and Kuwait, Kuwait shall allow as a deduction from the
tax on the income of that resident, an amount equal to the income tax paid in Croatia; and as a
deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Croatia.
Such deduction in either case shall not, however, exceed that part of the tax on income or on capital,
as computed before the deduction is given, which is attributable, as the case may be, to the income or
the capital which may be taxed in Croatia.
Article 24
Non-Discrimination
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation
or any requirement connected therewith, which is other or more burdensome than the taxation or
connected requirements to which nationals of that other Contracting State in the same circumstances
are or may be subjected.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the
other Contracting State shall not be less favourably levied in that other Contracting State than the
taxation levied on enterprises of that other State, carrying on the same activities. This provision shall
not be construed as obliging a Contracting State to grant to residents of the other Contracting State
any personal allowances, reliefs and reductions for taxation purposes on account of civil status or
family responsibilities which it grants to its own residents.
3. Notwithstanding the provisions of paragraphs 1 and 2, nothing in this Article shall affect the right of
either Contracting State to grant an exemption or reduction of taxation in accordance with its domestic
laws, regulations or administrative practices to its own nationals who are residents of that Contracting
State. Such exemption or reduction, however, shall not apply in respect of such proportion of the
capital of companies owned by persons who are nationals of the other Contracting State.
4. Nothing in this Article shall be construed as imposing a legal obligation on a Contracting State to
extend to the residents of the other Contracting State, the benefit of any treatment, preference or
privilege which may be accorded to any other state or its residents by virtue of the formation of a
customs union, economic union, special agreements, a free trade area or by virtue of any regional or
sub-regional arrangement relating wholly or mainly to movement of capital and/or taxation to which the
first-mentioned Contracting State may be a party.
5.In this Article, the term "taxation" means taxes which are the subject of this
Agreement.

Article 25
Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting States result or will
result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective
of the remedies provided by the domestic law of those Contracting States, present his case to the
competent authority of the Contracting State of which he is a resident or, if his case comes under
paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be
presented within three years from the first notification of the action resulting in taxation not in
accordance with the provisions of this Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not
itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the
competent authority of the other Contracting State, with a view to the avoidance of taxation which is
not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding
any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual
agreement any difficulties or doubts arising as to the interpretation or application of this Agreement.
They may also consult together for the elimination of double taxation in cases not provided for in this
Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for
the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems
advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take
place through a commission consisting of representatives of the competent authorities of the
Contracting States.
Article 26
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as is
necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting
States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary
to the Agreement. Any information received by a Contracting State shall be treated as secret in the
same manner as information obtained under the domestic laws of that Contracting State and shall be
disclosed only to persons or authorities (including courts and administrative bodies) involved in the
assessment or collection of, the enforcement or prosecution in respect of, or the determination of
appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use the
information only for such purposes. They may disclose the information in public court proceedings or
in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State
the obligation:
a) to carry out administrative measures at variance with the laws and administrative practices of that
or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the
administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or
professional secret or trade process, or information, the disclosure of which would be contrary to
public policy (ordre public).

Article 27
Members of Diplomatic Missions and Consular Posts
Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission or a
consular post under the general rules of international law or under the provisions of special
agreements.

Article 28
Entry into Force
Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of
its internal legal procedures for the entry into force of this Agreement. This Agreement shall enter into
force on the date of the later of these notifications and its provisions shall thereupon have effect in
both Contracting States:
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of
January of the year next following that in which this Agreement is signed;
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the
year next following that in which this Agreement is signed.
Article 29
Termination
This Agreement shall remain in force for a period of five years and shall continue in force thereafter for
similar period or periods unless either Contracting State notifies the other in writing through diplomatic
channels, six months before the expiry of the initial or any subsequent period, of its intention to
terminate this Agreement. In such event, this Agreement shall cease to have effect in both Contracting
States:
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of
January of the year next following that in which the notice of termination is given; and
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the
year next following that in which the notice of termination is given.

Ugovor o izbjegavanju dvostrukog oporezivanja i sprjeavanju

izbjegavanja plaanja poreza na dohodak i na imovinu izmeu
Republike Hrvatske i drave Kuvajt
'Narodne novine - Meunarodni ugovori' br. 15/02
Primjenjuje se od 1. sijenja 2004.
Republika Hrvatska
i
Drava Kuvajt,

u namjeri promicanja uzajamnih gospodarskih odnosa uklanjanjem poreznih prepreka kroz

Ugovor o izbjegavanju dvostrukog oporezivanja i spreavanju izbjegavanja plaanja poreza na
dohodak i na imovinu
ustvrdile su kako slijedi:
lanak 1.
OSOBE NA KOJE SE PRIMJENJUJE UGOVOR
Ugovor se primjenjuje na rezidente jedne ili obje drave ugovornice.
lanak 2.
POREZI NA KOJE SE PRIMJENJUJE UGOVOR
1. Ugovor se primjenjuje na poreze na dohodak i imovinu koje je uvela jedna od drava ugovornica ili
njezina tijela lokalne samouprave i uprave, neovisno o nainu na koji se ubiru.
2. Porezima na dohodak i na imovinu smatraju se svi porezi uvedeni na ukupni dohodak, na ukupnu
imovinu ili na dijelove dohotka ili imovine, ukljuujui poreze na dobit od otuenja pokretne ili
nepokretne imovine te poreze na ukupne iznose honorara i plaa koje drutva isplauju, kao i poreze
na porast imovine.
3. Postojei porezi na koje se primjenjuje ovaj Ugovor su posebno:
a) u sluaju Hrvatske:
(1) porez na dobit;
(2) porez na dohodak;
(u daljnjem tekstu hrvatski porez);
b) u sluaju Kuvajta:
(1) korporacijski porez na dobit;
(2) doprinos od neto dobiti kuvajtskih dionikih drutava koji se plaa Kuvatskoj fondaciji za napredak
znanosti (KFAS);
(3) Zakat
(u daljnjem tekstu kuvajtski porez).
4. Ovaj Ugovor primjenjuje se i na iste ili bitno sline poreze koji budu uvedeni od dana potpisivanja
ovog Ugovora uz navedene poreze ili umjesto njih, sukladno zakonima drave ugovornice. Nadlena
tijela drava ugovornica uzajamno e se obavjetavati o svim bitnim promjenama u svojim poreznim
zakonima.

lanak 3.
OPE DEFINICIJE
1. Za potrebe ovog Ugovora, ako iz konteksta ne proizlazi drugaije:
a) izraz Hrvatska znai podruje Republike Hrvatske kao i morska podruja izvan vanjskih granica
teritorijalnog mora, ukljuujui morsko dno i podzemlje, na kojima Republika Hrvatska, u skladu s
meunarodnim pravom i propisima Republike Hrvatske ostvaruje suverena prava i jurisdikciju;
b) izraz Kuvajt znai podruje Drave Kuvajt kao i bilo koje podruje izvan teritorijalnog mora koje,
sukladno meunarodnom pravu jest, ili u skladu s kuvajtskim propisima naknadno moe biti odreeno
kao podruje na kojem Drava Kuvajt ostvaruje suverena prava i jurisdikciju;
c) izrazi drava ugovornica i druga drava ugovornica ovisno o kontekstu oznaavaju Republiku
Hrvatsku ili Dravu Kuvajt;
d) izraz osoba ukljuuje fizike osobe, drutva i bilo koji drugi oblik udruivanja osoba;
e) izraz dravljanin oznaava sve fizike osobe koje imaju dravnu pripadnost ili dravljanstvo jedne
od drava ugovornica i svaku pravnu osobu, partnerstvo, udruenje ili druge osobe koji svoj status
izvode iz propisa koji vrijede u jednoj od drava ugovornica;
f) izraz drutvo oznaava svaku pravnu osobu ili druge osobe koji se u svrhe oporezivanja smatra
drutvom ili pravnom osobom;
g) izraz drutvo drave ugovornice i drutvo druge drave ugovornice oznaavaju trgovako
drutvo kojim upravlja rezident drave ugovornice ili trgovako drutvo kojim upravlja rezident druge
drave ugovornice;
h) izraz meunarodni promet oznaava svaki prijevoz brodom, zrakoplovom ili cestovnim
transportnim vozilom koji obavlja drutvo jedne od drava ugovornica, osim ako se promet brodom,
zrakoplovom ili cestovnim transportnim vozilom obavlja samo izmeu mjesta u drugoj dravi
ugovornici;
i) izraz porez znai hrvatski porez ili kuvajtski porez ovisno o kontekstu, ali ne ukljuuje kazne ni
kamate koje se plaaju po propisima bilo koje od drava ugovornica, a odnose se na poreze na koje
se ovaj Ugovor primjenjuje;
j) izraz nadleno tijelo znai:
(i) u sluaju Republike Hrvatske, ministra financija ili njegova ovlatenog predstavnika,
(ii) u sluaju Drave Kuvajt, ministra financija ili njegova ovlatenog predstavnika.
2. U svrhu primjene ovog Ugovora, svaki izraz koji nije njime definiran imat e, osim ako sadraj ne
zahtijeva drugaije, u dravi ugovornici u svakom danom trenutku znaenje koje u to doba ima prema
propisima te drave za potrebe poreza na koje se ovaj Ugovor primjenjuje, pri emu znaenje prema
primjenjivim poreznim propisima te drave ugovornice ima prednost u odnosu na znaenje koje taj
izraz ima prema propisima druge drave ugovornice.
lanak 4.
REZIDENT
1. U ovome ugovoru izraz rezident drave ugovornice oznaava:
a) u sluaju Hrvatske: svaku osobu koja prema hrvatskim poreznim propisima podlijee oporezivanju
na temelju svoga prebivalita, boravita, sjedita, mjesta uprave ili nekog drugog obiljeja slinog
znaenja,

b) u sluaju Kuvajta: fiziku osobu s prebivalitem u Kuvajtu koja je kuvajtski dravljanin, kao i drutvo
koje je osnovano u Dravi Kuvajt.
2. Za svrhe stavka 1. rezidentima drave ugovornice smatraju se i:
a) Vlada drave ugovornice ili tijelo lokalne samouprave i uprave te drave;
b) svaka vladina ustanova koja ima pravnu osobnost osnovana u toj dravi ugovornici prema
propisima javnog prava kao trgovako drutvo, sredinja banka, fond, uprava, zaklada, agencija ili
druga slina pravna osoba;
c) svaku meuvladinu pravnu osobu osnovanu u toj dravi ugovornici u ijem kapitalu ta drava
ugovornica ili lokalno tijelo vlasti ili vladina ustanova sudjeluje zajedno s drugim dravama.
3. Ako je prema odredbama stavka 1. fizika osoba rezident obiju drava ugovornica, onda se njezin
status odreuje sukladno sljedeim pravilima:
a) smatrat e se rezidentom one drave u kojoj ima prebivalite;
b) ako ima prebivalite u objema dravama, smatrat e se rezidentom one drave s kojom ima najue
osobne i gospodarske veze (sredite ivotnih interesa);
c) ako se ne moe odrediti u kojoj dravi ima sredite ivotnih interesa ili ako u ni u jednoj dravi nema
prebivalite, smatrat e se rezidentom samo one drave ugovornice u kojoj ima uobiajeno boravite;
d) ako osoba ima uobiajeno boravite u objema dravama ili ga nema ni u jednoj od njih, smatrat e
se razidentom samo one drave ugovornice iji je dravljanin;
e) ako se njegov status ne moe odrediti prema odredbama podstavaka od a)-d), nadlena tijela
drava ugovornica rijeit e ovo pitanje meusobnim dogovorom.
4. Kad je sukladno odredbama stavka 1. pravna osoba rezident obiju drava ugovornica, tada e se
smatrati rezidentom one drave ugovornice u kojoj ima sjedite.
lanak 5.
STALNA POSLOVNA JEDINICA
1. Za svrhe ovog Ugovora izraz stalna poslovna jedinica oznaava stalno mjesto poslovanja preko
kojega se poslovanje drutva u cijelosti ili djelomino obavlja.
2. Izraz stalna poslovna jedinica ukljuuje posebno:
a) mjesto uprave;
b) podrunicu;
c) ured;
d) tvornicu;
e) radionicu;
f) rudnik, naftni ili plinski izvor, kamenolom ili neko drugo mjesto na kojem se obavlja istraivanje ili
iskoritavanje prirodnih bogatstava.
3. Gradilite ili graevinski, montani ili instalacijski projekt ili s tim povezana nadzorna djelatnost u
dravi ugovornici smatraju se stalnom poslovnom jedinicom samo ako takav projekt ili djelatnost traju
vie od 9 mjeseci.

4. Smatra se da pruanje usluga, ukljuujui usluge savjetovanja od strane drutva drave ugovornice
uz pomo namjetenika ili drugog osoblja zaposlenog za tu svrhu u drugoj dravi ugovornici ini stalnu
poslovnu jedinicu pod uvjetom da se takve aktivnosti za isti ili za neki povezani projekt obavljaju due
od 6 mjeseci unutar razdoblja od 12 mjeseci.
5. Smatra se da drutvo drave ugovornice ima stalnu poslovnu jedinicu u drugoj dravi ugovornici
ako se oprema vee vrijednosti upotrebljava due od 6 mjeseci unutar razdoblja od 12 mjeseci ili ako
je ta oprema u drugoj dravi ugovornici instalirana od strane tog drutva, za njega ili po ugovoru s
njime.
6. Koritenje instalacija, naftne platforme ili broda u dravi ugovornici u svrhu istraivanja ili
iskoritavanja prirodnih bogatstava predstavljaju stalnu poslovnu jedinicu samo ako traju due od 9
mjeseci.
7. Neovisno od prethodnih odredaba ovog lanka, nee se smatrati da izraz stalna poslovna
jedinica ukljuuje:
a) koritenje objekata iskljuivo za uskladitenje, izlaganje ili isporuku dobara ili robe koji pripadaju
drutvu;
b) odravanje zaliha dobara ili robe koje pripadaju drutvu iskljuivo u svrhu uskladitenja, izlaganja ili
isporuke;
c) odravanje zaliha dobara ili robe koje pripadaju drutvu iskljuivo u svrhu prerade koju obavlja
drugo drutvo;
d) odravanje stalnog mjesta poslovanja iskljuivo u svrhu kupnje dobara ili robe ili za prikupljanje
podataka za drutvo;
e) odravanje stalnog mjesta poslovanja iskljuivo u svrhu obavljanja drugih pripremnih ili pomonih
djelatnosti za drutvo;
f) odravanje stalnog mjesta poslovanja iskljuivo zbog kombinacije djelatnosti spomenutih u
podstavcima od a) do e) pod uvjetom da cjelokupna djelatnost stalnog mjesta poslovanja, koja je
posljedica te kombinacije, ima pripremno ili pomono znaenje.
8. Neovisno o odredbama stavka 1. i 2, ako osoba koja nije zastupnik sa samostalnim statusom na
koju se odnosi stavak 9. djeluje u ime drutva te ima ovlatenje da u dravi ugovornici zakljuuje
ugovore u ime tog drutva i to tamo uobiajeno ini, smatrat e se da to drutvo ima stalnu poslovnu
jedinicu u toj dravi ugovornici u odnosu na sve aktivnosti koje ta osoba poduzme za drutvo, osim
ako su djelatnosti te osobe ograniene na djelatnosti navedene u stavku 7. koje, kada bi se obavljale
preko stalnog mjesta poslovanja, ne bi to stalno mjesto poslovanja inile stalnom poslovnom jedinicom
pema odredbama tog stavka.
9. Ne smatra se da drutvo ima stalnu poslovnu jedinicu u dravi ugovornici ukoliko svoje poslovanje u
toj dravi obavlja preko posrednika, generalnog komisijskog zastupnika ili drugog predstavnika sa
samostalnim statusom ako te osobe rade u okviru svoje redovite poslovne djelatnosti. Meutim, ako
su aktivnosti takvog posrednika u cijelosti ili najveim dijelom posveene takvom drutvu ili drugim
drutvima koja su kontrolirana od strane takvog drutva ili imaju veinski udio u njemu, on se nee
smatrati predstavnikom sa samostalnim statusom prema odredbama ovog stavka.
10. injenica da drutvo koje je rezident drave ugovornice kontrolira ili je u veinskom vlasnitvu
drutva koje je rezident druge drave ugovornice ili koje obavlja svoju djelatnost u toj drugoj dravi
(preko poslovne jedinice ili na drugi nain) sama po sebi ne znai da je ijedno od njih stalna poslovna
jedinica drugog drutva.

lanak 6.
DOHODAK OD NEKRETNINA
1. Dohodak koji rezident jedne drave ugovornice stekne od nekretnina koje se nalaze u drugoj dravi
ugovornici (ukljuujui dohodak od poljoprivrede ili umarstva), moe se oporezivati u toj drugoj dravi
ugovornici.
2. Izraz nekretnina ima znaenje prema propisima drave ugovornice u kojoj se predmetna imovina
nalazi. U taj su izraz u svakom sluaju ukljueni i dijelovi nekretnine, stoka i oprema koje se koriste u
poljoprivredi i umarstvu, stvarna prava na koje se primjenjuju odredbe opih propisa o vlasnitvu nad
zemljom, pravo plodouivanja nekretnine i prava na isplate u promjenjivom ili utvrenom iznosu kao
naknade za iskoritavanje ili pravo na iskoritavanje rudnih nalazita, izvora i drugih prirodnih
bogatstava; brodovi, zrakoplovi i cestovna transportna vozila nee se smatrati nekretninama.
3. Odredbe stavka 1. primjenjuju se na dohodak koji se ostvaruje od izravnog iskoritavanja, davanja u
zakup ili najam te na svaki drugi nain koritenja nekretnine.
4. Odredbe stavaka 1. i 3. primjenjuju se i na dohodak od nekretnina drutva i na dohodak od
nekretnina koje se koriste za obavljanje samostalne djelatnosti.
lanak 7.
DOBIT OD POSLOVANJA
1. Dobit drutva drave ugovornice oporezuje se samo u toj dravi, osim ako drutvo posluje u drugoj
dravi ugovornici preko stalne poslovne jedinice koja se nalazi u toj drugoj dravi ugovornici. Ako
drutvo posluje ili je poslovalo na taj nain, dobit drutva moe se oporezivati u toj drugoj dravi
ugovornici, ali samo u onom iznosu koji bude ostvaren djelatnou te stalne poslovne jedinice.
2. Ako drugaije nije propisano u stavku 3. ovoga lanka, kada drutvo drave ugovornice posluje u
drugoj dravi ugovornici preko stalne poslovne jedinice koja se u njoj nalazi, u svakoj se dravi
ugovornici smatra da stalna poslovna jedinica svojom djelatnou ostvaruje dobit koju bi mogla
ostvariti kad bi bila zasebno i nezavisno drutvo koje se bavi istim ili slinim poslovanjem pod istim ili
slinim uvjetima te kad bi poslovala potpuno samostalno s drutvom ija je stalna poslovna jedinica ili
s drugim drutvima s kojima posluje.
3. Pri utvrivanju dobiti stalne poslovne jedinice priznaju se kao odbitak opravdani trokovi nastali za
potrebe stalne poslovne jedinice, ukljuujui upravne i ope administrativne trokove, bilo da su nastali
u dravi u kojoj se nalazi stalna poslovna jedinica ili drugdje. Meutim, ne mogu se odbijati iznosi
(osim za naknadu stvarno nastalih trokova) koji bi bili plaeni od strane stalne poslovne jedinice
sjeditu drutva ili bilo kojoj drugoj stalnoj poslovnoj jedinici drutva na ime autorskih naknada,
honorara ili drugih slinih naknada za koritenje patenta ili drugih prava, ili na ime provizije za posebne
usluge ili za upravljanje drutvom ili, osim u sluaju banke, na ime kamata na novana sredstva
posuena stalnoj poslovnoj jedinici. Pri odreivanju dobiti stalne poslovne jedinice nee se takoer
uzimati u obzir iznosi koje bi stalna poslovna jedinica zaraunala (osim za naknadu stvarno nastalih
trokova) sjeditu ili drugim stalnim poslovnim jedinicama na ime autorskih naknada, honorara ili
slinih naknada za koritenje patentnih ili drugih prava, ili na ime provizije za posebne usluge ili za
upravljanje drutvom ili, osim u sluaju banke, na ime kamata na novana sredstva posuena sjeditu
drutva ili bilo kojoj drugoj stalnoj poslovnoj jedinici.
4. Nee se smatrati da stalna poslovna jedinica ima dobit samo zbog toga to kupuje dobra ili robu za
drutvo.
5. Ako je u dravi ugovornici uobiajeno utvrivati dobit stalne poslovne jedinice na temelju raspodjele
ukupne dobiti drutva meu razliitim dijelovima istog, stavak 2. nikako ne sprjeava tu dravu
ugovornicu da takvom uobiajenom raspodjelom odredi oporezivu dobit; prihvaeni nain raspodjele
mora, meutim, biti takav da rezultat bude u skladu s naelima sadranim u ovom lanku.
6. Ukoliko su podaci dostupni nadlenom tijelu drave ugovornice nedostatni za odreivanje dobiti

stalne poslovne jedinice odreene osobe, odredbe ovog lanka nee utjecati na primjenu zakona ili
propisa te drave ugovornice vezanih uz odreivanje porezne obveze te stalne poslovne jedinice
procjenom njezine oporezive dobiti od strane nadlenog tijela te drave ugovornice, uz uvjet da se
takav zakon ili propis primjenjuje uzimajui u obzir podatke dostupne nadlenom tijelu i u skladu s
naelima sadranima u ovom lanku.
7. Za potrebe prethodnih stavaka, dobit stalne poslovne jedinice odreuje se na isti nain svake
godine, osim ako ne postoji opravdan i dostatan razlog da se postupi drukije.
8. Ako dobit ukljuuje dijelove dohotka ili primitaka koji su posebno ureeni u drugim lancima ovog
Ugovora, odredbe ovoga lanka ne utjeu na odredbe tih lanaka.
lanak 8.
MEUNARODNI PROMET
1. Dobit drutva drave ugovornice od koritenja brodova, zrakoplova ili cestovnih transportnih vozila u
meunarodnom prometu oporezuju se samo u toj dravi ugovornici.
2. Za potrebe ovog lanka, dobit od koritenja brodova, zrakoplova ili cestovnih transportnih vozila u
meunarodnom prometu ukljuuje:
a) dobit od najma praznih brodova, zrakoplova ili cestovnih transportnih vozila;
b) dobit od koritenja, odravanja ili najma kontejnera, ukljuujui prikolice i srodnu opremu za
transport robe ili dobara;
pri emu su takav najam ili takvo koritenje, odravanje ili najam ovisni o koritenju brodova,
zrakoplova ili cestovnih transportnih vozila u meunarodnom prometu.
3. Odredbe stavaka 1. i 2. primjenjuje se i na dobit od udjela u konzorciju, zajednikom poslovanju ili u
nekoj meunarodnoj agenciji.
lanak 9.
POVEZANA DRUTVA
1. Ako
a) drutvo drave ugovornice sudjeluje izravno ili neizravno u upravi, nadzoru ili kapitalu drutva druge
drave ugovornice,
b) iste osobe sudjeluju izravno ili neizravno u upravi, nadzoru ili kapitalu drutva drave ugovornice i
drutva druge drave ugovornice,
i ako su u oba sluaja izmeu ta dva drutva u njihovim trgovakim i financijskim odnosima utvreni ili
odreeni uvjeti razliiti od onih koji bi postojali izmeu samostalnih drutava, dobit koja bi se ostvarila
kad takvi uvjeti ne bi postojali moe se ukljuiti u dobit tog drutva i sukladno tome oporezivati.
2. Ako drava ugovornica u dobit drutva te drave ukljui i sukladno tome oporezuje dobit za koju
je drutvo druge drave ugovornice ve oporezovano u toj drugoj dravi, a takva dobit je ona koju bi
prvo drutvo ostvarilo da su uvjeti dogovoreni izmeu ta dva drutva bili jednaki onima koje bi
meusobno dogovorila samostalna drutva, tada e druga drava na odgovarajui nain prilagoditi
iznos poreza koji je u njoj utvren na tu dobit. Pri toj prilagodbi trebaju se uzeti u obzir druge odredbe
ovog Ugovora a, ako je potrebno, nadlena tijela drava ugovornica meusobno e se savjetovati.

lanak 10.
DIVIDENDE
1. Dividende koje drutvo rezident drave ugovornice plaa rezidentu druge drave ugovornice koji je
stvarni korisnik dividendi mogu se oporezivati samo u toj drugoj dravi.
Odredbe ovog stavka ne utjeu na oporezivanje dobiti drutva iz koje se plaaju dividende.
2. Izraz dividende upotrijebljen u ovom lanku oznaava dohodak od dionica, povlatenih dionica ili
povlatenih prava, radnikih dionica, osnivakih dionica ili drugih prava koja nisu potraivanja duga,
sudjelovanje u dobiti, kao i dohodak koji podlijee istom nainu oporezivanja kao i dohodak od dionica
sukladno poreznim propisima drave iji je rezident drutvo koje vri raspodjelu.
3. Odredbe stavka 1. ovog lanka ne primjenjuju se ako osoba koja je nositelj prava na dividendu, a
koja je rezident drave ugovornice, obavlja poslovanje u drugoj dravi ugovornici iji je rezident
drutvo koje preko stalne poslovne jedinice koja se nalazi u toj dravi isplauje dividende ili u toj
drugoj dravi obavlja samostalnu djelatnost iz stalnog sredita u njoj, a pravo na temelju kojega se
dividende isplauju je stvarno povezano sa takvom stalnom poslovnom jedinicom ili stalnim sreditem.
U tom se sluaju primjenjuju odredbe lanka 7. ili odredbe lanka 14.
4. Ako drutvo koje je rezident drave ugovornice ostvaruje dobit ili dohodak iz druge drave
ugovornice, ta druga drava ne moe naplatiti nikakav porez na dividende koje isplauje to drutvo,
osim ako su te dividende plaene rezidentu te druge drave koji je nositelj prava na dividende ili
ukoliko je holding s obzirom na koji se dividende isplauju stvarno povezan sa stalnom poslovnom
jedinicom ili sa stalnim sreditem u toj drugoj dravi, niti moe oporezivati neraspodijeljenu dobit
drutva, pa ak ni onda ako se isplaene dividende ili neraspodijeljena dobit u cijelosti ili djelomino
sastoje od dobiti ili dohotka nastalog u toj drugoj dravi ugovornici.
lanak 11.
KAMATE
1. Kamate nastale u dravi ugovornici i plaene rezidentu druge drave ugovornice, koji je i stvarni
korisnik tih kamata, mogu se oporezivati samo u toj drugoj dravi ugovornici.
2. Izraz kamate za potrebe ovoga lanka oznaava prihod od potraivanja svake vrste, bez obzira
jesu li ta potraivanja osigurana zalogom ili ne, i bez obzira nose li ili ne pravo udjela u dobiti dunika,
a posebno prihod od vladinih vrijednosnica ili prihod od obveznica ili zadunica, ukljuujui premije i
nagrade u svezi s tim vrijednosnicama, obveznicama ili zadunicama. Zatezne kamate zbog kanjenja
pri isplati ne smatraju se kamatama u smislu ovog lanka.
3. Odredbe stavka 1. ne primjenjuju se ako nositelj prava na kamatu koji je rezident drave ugovornice
posluje u drugoj dravi ugovornici u kojoj su te kamate nastale putem stalne poslovne jedinice koja se
u njoj nalazi, ili u toj drugoj dravi obavlja samostalnu djelatnost iz stalnog sredita u toj drugoj dravi,
a potraivanja na koja se kamate plaaju je stvarno povezana s takvom stalnom poslovnom jedinicom
ili stalnim sjeditem. U tom se sluaju primjenjuju odgovarajue odredbe lanka 7. odnosno lanka
14.
4. Smatra se da kamate nastaju u dravi ugovornici kad je isplatitelj rezident te drave ugovornice.
Meutim, ako isplatitelj kamata, bez obzira je li on rezident drave ugovornice ili ne, u dravi
ugovornici ima stalnu poslovnu jedinicu ili stalno sjedite u vezi s kojima je dugovanje na koje se
kamate plaaju nastalo, a takve kamate snosi stalna poslovna jedinica ili stalno sjedite, tada se
smatra da kamate nastaju u dravi ugovornici u kojoj se nalazi stalna poslovna jedinica ili stalno
sjedite.
5. Ako je, zbog posebnog odnosa izmeu isplatitelja i nositelja prava na kamatu, ili izmeu njih i neke
druge osobe, iznos kamata, uzimajui u obzir potraivanja na koje se kamate plaaju, vei od iznosa
koji bi bio ugovoren izmeu isplatitelja i nositelja prava na kamatu da nema takvog odnosa, odredbe
ovog lanka primjenjuju se samo na zadnje spomenuti iznos. U takvom se sluaju viak plaenog

iznosa oporezuje sukladno propisima svake drave ugovornice, uzimajui u obzir druge odredbe ovog
Ugovora.
lanak 12.
AUTORSKE NAKNADE
1. Autorske naknade nastale u dravi ugovornici i isplaene rezidentu druge drave ugovornice mogu
se oporezivati u toj drugoj dravi.
2. Meutim, takve naknade mogu se takoer oporezivati u dravi ugovornici u kojoj su nastale, i to u
skladu s propisima te drave, ali ako je nositelj prava na autorsku naknadu rezident druge drave
ugovornice porez ne smije biti vei od 10% (deset postotaka) od bruto iznosa autorske naknade.
3. Izraz autorske naknade za potrebe ovoga lanka oznaava sva plaanja primljena kao naknada
za otuenje ili koritenje, ili za pravo na koritenje, bilo kojeg autorskog prava na knjievno, umjetniko
ili znanstveno djelo, ukljuujui i kinematografske filmove, filmove ili vrpce ili druga sredstva za
emitiranje na radiju ili televiziji, kao i svakog patenta, zatitnog znaka, uzorka ili modela, plana, tajne
formule ili postupka, te informacija o industrijskom, komercijalnom ili znanstvenom iskustvu (knowhow).
4. Odredbe stavaka 1. i 2. ne primjenjuju se ako nositelj prava na autorsku naknadu koji je rezident
drave ugovornice posluje u drugoj dravi ugovornici u kojoj je ostvareno pravo na autorsku naknadu
putem stalne poslovne jedinice u toj dravi ugovornici, ili obavlja u toj drugoj dravi ugovornici
samostalnu djelatnost iz stalnog sjedita koje se u toj dravi ugovornici nalazi, a prava ili imovina na
temelju koje se autorske naknade isplauju su stvarno povezana s takvom stalnom poslovnom
jedinicom ili stalnim sjeditem. U tom se sluaju primjenjuju odgovarajue odredbe lanka 7. odnosno
lanka 14.
5. Smatra se da autorske naknade nastaju u dravi ugovornici kad je isplatitelj rezident te drave
ugovornice. Meutim, ako osoba koja isplauje autorske naknade, bez obzira je li ona rezident drave
ugovornice ili ne, u dravi ugovornici ima stalnu poslovnu jedinicu ili stalno sjedite u svezi s kojim je
nastala obveza isplate autorske naknade, a takve naknade snosi ta stalna poslovna jedinica ili stalno
sjedite, tada se smatra da takve naknade nastaju u dravi ugovornici u kojoj se nalazi stalna
poslovna jedinica ili stalno sjedite.
6. Ako je zbog posebnog odnosa izmeu isplatitelja i nositelja prava na autorsku naknadu ili izmeu
njih i neke druge osobe, iznos autorskih naknada, uzimajui u obzir koritenje, pravo ili podatke za
koje se takve naknade plaaju, vei od iznosa koji bi bio ugovoren izmeu isplatitelja i nositelja prava
na autorsku naknadu da nema takva odnosa, odredbe ovog lanka primjenjuju se samo na potonji
iznos. U takvom je sluaju viak plaenog iznosa oporeziv sukladno propisima svake drave
ugovornice, uzimajui u obzir druge odredbe ovoga Ugovora.
lanak 13.
DOBIT OD OTUENJA IMOVINE
1. Dobit koju rezident drave ugovornice ostvari od otuenja nekretnina navedenih u lanku 6., a koje
se nalaze u drugoj dravi ugovornici, moe se oporezivati u toj drugoj dravi ugovornici.
2. Dobit od otuenja pokretne imovine koja je dio poslovne imovine stalne poslovne jedinice koju
drutvo drave ugovornice ima u drugoj dravi ugovornici, ili pokretne imovine koja pripada stalnom
sjeditu rezidenta drave ugovornice u drugoj dravi ugovornici u svrhe obavljanja samostalne
djelatnosti, ukljuujui dobit od otuenja takve stalne poslovne jedinice (same ili zajedno s cijelim
drutvom) ili takvog stalnog sjedita, moe se oporezivati u toj drugoj dravi.
3. Dobit koju drutvo drave ugovornice ostvari od otuenja brodova, zrakoplova ili cestovnih
transportnih vozila koji se koriste u meunarodnom prometu, ili pokretne imovine brodova, zrakoplova
ili cestovnih transportnih vozila oporezuje se samo u toj dravi ugovornici.

4. Dobit od otuenja imovine na koju se ne odnose stavci 1., 2. i 3. oporezuje se samo u dravi
ugovornici iji je rezident osoba koja otuuje imovinu.
lanak 14.
SAMOSTALNA DJELATNOST
1. Dohodak koji ostvari fizika osoba koja je rezident drave ugovornice od profesionalnih djelatnosti ili
drugih samostalnih djelatnosti oporezuje se samo u toj dravi, osim ako ta fizika osoba u drugoj
dravi ugovornici ima stalno sjedite koje joj redovito stoji na raspolaganju za obavljanje njezinih
djelatnosti. Ako fizika osoba ima ili je imala takvo stalno sjedite, dohodak se moe oporezivati u
drugoj dravi ugovornici i to samo onaj dio dohotka koji je nastao vezano uz obavljanje djelatnosti u
tom stalnom sjeditu.
2. Izraz profesionalne djelatnosti ukljuuje posebno samostalne znanstvene, knjievne, umjetnike,
obrazovne ili nastavne djelatnosti te samostalne djelatnosti lijenika, odvjetnika, inenjera, arhitekata,
zubara i knjigovoa.
lanak 15.
NESAMOSTALNI RAD
1. Ako drugaije nije propisano odredbama l. 16., 18., 19., 20. i 21., plae i slina primanja koje
rezident drave ugovornice ostvari od nesamostalnog rada oporezuju se samo u toj dravi, osim ako
je rije o nesamostalnom radu koja se obavlja u drugoj dravi ugovornici. Ako je rije o takvom
nesamostalnom radu, primanja koja se od nje ostvare mogu se oporezivati u toj drugoj dravi
ugovornici.
2. Neovisno o odredbama stavka 1, primanja od nesamostalnog rada koja rezident drave ugovornice
ostvari u drugoj dravi ugovornici oporezivat e se samo u prvoj dravi ugovornici ako su ispunjeni svi
sljedei uvjeti:
a) ako rezident boravi u drugoj dravi ugovornici u razdoblju ili razdobljima koja u svome zbroju ne
traju ukupno due od 183 dana u toj kalendarskoj godini;
b) ako primanja isplauje poslodavac koji nije rezident druge drave ugovornice ili se ona isplauju u
njegovo ime;
c) ako primanje ne tereti poslovnu jedinicu ili stalno sjedite koje poslodavac ima u toj drugoj dravi.
3. Neovisno o prethodnim odredbama ovoga lanka, primanja ostvarena od nesamostalne djelatnosti
na brodu, zrakoplovu ili u cestovnom transportnom vozilu koje u meunarodnom prometu koristi
drutvo drave ugovornice oporezivat e se samo u toj dravi.
4. Zemaljsko osoblje koje broji do dva dravljana drave ugovornice koje uprava nacionalne
zrakoplovne tvrtke ili brodarskog drutva te drave ugovornice imenuje kao svoje djelatnike na terenu
u drugoj dravi ugovornici bit e izuzeta od plaanja poreza na primanja u toj drugoj dravi ugovornici.
lanak 16.
NAKNADE LANOVA UPRAVE
Naknade lanova uprave i druga slina plaanja koja ostvari rezident drave ugovornice u svojstvu
lana uprave ili drugog slinog tijela drutva koje je rezident druge drave ugovornice mogu se
oporezivati u toj drugoj dravi ugovornici.

lanak 17.
UMJETNICI I PORTAI
1. Neovisno od odredaba lanaka 14. i 15., dohodak koji od svoje samostalne djelatnosti u drugoj
dravi ugovornici ostvari rezident drave ugovornice kao izvoa, primjerice kao kazalini, filmski,
radijski ili televizijski umjetnik ili glazbenik te kao porta, moe se oporezivati u toj drugoj dravi
ugovornici.
2. Ako dohodak od samostalne djelatnosti u svojstvu izvoaa ili portaa ne pripada izvoau ili
sportau, ve nekoj drugoj osobi, taj se dohodak neovisno o odredbama lanaka 7., 14. i 15. moe
oporezivati u dravi ugovornici u kojoj izvoa ili porta obavlja svoju djelatnost.
3. Odredbe stavaka 1. i 2. ne primjenjuju se na dohodak izvoaa ili sportaa koji su rezidenti drave
ugovornice ako taj dohodak ostvare od djelatnosti u drugoj dravi ugovornici u okviru posjete koja je u
bitnom dijelu ostvarena uz potporu dravnih institucija drave ugovornice, ukljuujui i jedinice lokalne
samouprave i uprave i njihova tijela, kao ni na dohodak koji iz istih aktivnosti ostvari neprofitna
organizacija, ali samo ako se niti jedan dio tog dohotka ne plaa niti na drugi nain stavlja na
raspolaganje za osobni probitak vlasnika, osnivaa ili lanova organizacije.
lanak 18.
MIROVINE I ANUITETI
1. Ako drugaije nije propisano odredbama lanka 19. stavka 2., mirovine i druga slina primanja i
anuiteti isplaeni rezidentu drave ugovornice s obzirom na njegov prijanji nesamostalni rad
oporezuju se samo u toj dravi ugovornici.
2. U smislu ovog lanka:
a) izraz mirovine i druga slina primanja oznaava povremena davanja nakon umirovljenja plaena
s obzirom na bive zaposlenje ili na ime naknade tete za ozljede nastale u svezi biveg zaposlenja;
b) izraz anuitet oznaava odreenu svotu koja se kao protuobveza za odgovarajuu i potpunu
uplatu novca ili novane protuvrijednosti povremeno plaa u odreenom vremenu tijekom ivota ili
tijekom odreenog ili odredivog vremenskog razdoblja.
lanak 19.
DRAVNA SLUBA
1. a) Plae, honorari i druga slina primanja (osim mirovine) koja drava ugovornica ili njeno tijelo
lokalne samouprave i uprave isplati fizikoj osobi za rad u dravnoj slubi za tu dravu ugovornicu ili
za rad u njezinim tijelima lokalne samouprave i uprave oporezuju se samo u toj dravi ugovornici.
b) Takve se plae, honorari i druga slina primanja, meutim, oporezuju samo u drugoj dravi
ugovornici ako se ta sluba obavlja u toj dravi i ako je fizika osoba rezident te drave, te ako u
potpunosti zadovoljava jedan od sljedeih uvjeta:
(1) da je dravljanin te drave;
(2) da nije postao rezident te drave samo radi obavljanja te slube.
2. a) Mirovine koje fizikoj osobi plaa drava ugovornica, njezina jedinica lokalne samouprave ili
uprave, ili iz fondova te drave ili njezine jedinice lokalne samouprave i uprave za slubu za tu dravu
ili njezino tijelo lokalne samouprave i uprave oporezuju se samo u toj dravi.
b) Te mirovine, meutim, oporezuju se samo u drugoj dravi ugovornici ako je fizika osoba rezident i
dravljanin te druge drave ugovornice.

3. Odredbe lanaka 15., 16. i 18. primjenjuju se na plae, honorare i druge sline primitke i mirovine
koje se odnose na slubu u svezi s djelatnou drave ugovornice ili njenog tijela lokalne samouprave
ili uprave.
lanak 20.
PROFESORI, NASTAVNICI, STUDENTI I VJEBENICI
1. Primitke koje ostvari profesor ili nastavnik koji jest ili je neposredno prije posjete dravi ugovornici
bio rezident druge drave ugovornice, a koji u toj dravi ugovornici boravi ne vie od tri godine radi
znanstvenih studija ili istraivanja ili radi nastavne djelatnosti na sveuilitu, visokoj koli ili drugoj
obrazovnoj ustanovi nee se oporezivati u prvoj dravi ugovornici, uz uvjet da ti primici proizlaze iz
izvora izvan te drave ugovornice.
2. Fizika osoba koja jest ili je neposredno prije posjeta dravi ugovornici bila rezident druge drave
ugovornice, a koja privremeno boravi u prvoj dravi ugovornici iskljuivo kao student sveuilita,
visoke kole, srednje kole ili druge sline obrazovne ustanove ili kao vjebenik bit e od dana prvog
dolaska u tu dravu ugovornicu u svezi sa kolovanjem izuzeta od plaanja poreza u toj dravi
ugovornici na sve primitke ostvarene radi njenog uzdravanja, obrazovanja ili obuke, uz uvjet da takva
plaanja proizlaze iz izvora izvan te drave ugovornice.
3. Fizika osoba koja jest ili je neposredno prije posjeta dravi ugovornici bila rezident druge drave
ugovornice i koja privremeno boravi u prvoj dravi ugovornici iskljuivo radi studija, istraivanja ili
obuke kao primatelj stipendije, potpore ili nagrade koju daje znanstvena, obrazovna, vjerska ili
humanitarna organizacija, ili je ostvarena u sklopu programa tehnike pomoi u koju je ukljuena vlada
drave ugovornice, bit e osloboena od plaanja poreza toj dravi ugovornici na:
a) iznos takve stipendije, potpore ili nagrade;
b) sve primitke primljene u svrhu svog uzdravanja, obrazovanja ili obuke uz uvjet da takva plaanja
proizlaze iz izvora izvan te drave ugovornice.
lanak 21.
OSTALI DOHODAK
Oni dijelovi dohotka rezidenta drave ugovornice koji nisu navedeni u prethodnim lancima ovog
Ugovora oporezuju se samo u toj dravi ugovornici, bez obzira na to otkud proizlaze.
lanak 22.
IMOVINA
1. Imovina rezidenta drave ugovornice koja se u smislu lanka 6. sastoji od nekretnina koje se nalaze
u drugoj dravi ugovornici, moe se oporezivati u toj drugoj dravi ugovornici.
2. Imovina koja se sastoji od pokretnina koje ine dio sredstava poslovne imovine stalne poslovne
jedinice koju drutvo jedne drave ugovornice ima u drugoj dravi ugovornici ili pokretnina koje
pripadaju stalnom sjeditu koje rezident drave ugovornice ima radi obavljanja samostalnog rada u
drugoj dravi ugovornici, moe se oporezivati u toj drugoj dravi.
3. Brodovi, zrakoplovi i cestovna transportna vozila koja se koriste u meunarodnom prometu od
strane drutva drave ugovornice te pokretnine vezane uz koritenje pomorskih brodova, zrakoplova i
cestovnih transportnih vozila oporezuju se samo u toj dravi ugovornici.
4. Svi drugi sastavni dijelovi imovine rezidenta drave ugovornice oporezuju se samo u toj dravi
ugovornici.

lanak 23.
IZBJEGAVANJE DVOSTRUKOG OPOREZIVANJA
1. Za rezidente Hrvatske dvostruko oporezivanje izbjegava se na sljedei nain:
Ako rezident Hrvatske ostvari dohodak ili stekne imovinu koji se, u skladu s odredbama ovog Ugovora,
moe oporezivati u Kuvajtu, Hrvatska e odobriti:
a) kao odbitak od poreza na dohodak tog rezidenta iznos koji je jednak porezu na dohodak plaenom
u Kuvajtu,
b) kao odbitak od poreza na imovinu tog rezidenta iznos koji je jednak porezu na imovinu plaenom u
Kuvajtu.
Takav odbitak ne moe, meutim, ni u kom sluaju biti vei od dijela poreza na dohodak ili imovinu
utvrenog prije odbitka, a koji potjee od dohotka odnosno imovine koji su oporezivi u Kuvajtu.
c) U svrhu ovog lanka kuvajtski porez Zakat spomenut u podstavku b) stavka 3. lanka 2. smatrat e
porezom na dohodak.
2. Za rezidente Kuvajta, dvostruko oporezivanje izbjegava se kako slijedi u nastavku:
Ako rezident Kuvajta ostvari dohodak ili stekne imovinu koja se, u skladu s odredbama ovog Ugovora,
moe oporezivati i u Hrvatskoj i u Kuvajtu, Kuvajt e odobriti kao odbitak od poreza na dohodak tog
rezidenta iznos jednak porezu na dohodak plaenom u Hrvatskoj; a kao odbitak od poreza na imovinu
tog rezidenta iznos jednak porezu na imovinu plaenom u Hrvatskoj.
Takav odbitak ne moe, meutim, ni u kom sluaju biti vei od dijela poreza na dohodak ili imovinu
utvrenog prije odbitka, a koji potjee od dohotka odnosno imovine koji su oporezivi u Hrvatskoj.
lanak 24.
JEDNAKO POSTUPANJE
1. Dravljani drave ugovornice u drugoj dravi ugovornici ne smiju biti podvrgnuti nikakvom
oporezivanju ili obvezi ispunjavanja s njime povezanim uvjetima, ako se to razlikuje ili predstavlja vei
teret od oporezivanja i s njime povezanim uvjetima kojima podlijeu ili mogu podlijegati dravljani te
druge drave u istim okolnostima.
2. Poslovna jedinica koju drutvo drave ugovornice ima u drugoj dravi ugovornici ne smije u toj
drugoj dravi biti oporezivana pod manje povoljnim uvjetima od onih koji vrijede za drutva te druge
drave koja obavlja iste djelatnosti. Ova se odredba ne moe tumaiti tako da obvezuje dravu
ugovornicu da rezidentima druge drave ugovornice odobrava zbog njihova graanskog statusa ili
obiteljskih obveza osobne odbitke, olakice i snienja pri oporezivanju koje odobrava vlastitim
rezidentima.
3. Bez obzira na odredbe stavka 1. i 2, niti jedna odredba ovog lanka ne umanjuje pravo drave
ugovornice da u skladu s njenim unutranjim zakonodavstvom, propisima i praksom izuzme od
oporezivanja ili smanji porez vlastitim dravljanima koji su rezidenti te drave ugovornice. Takva
izuzea ili smanjenja, meutim, ne primjenjuju se u toj mjeri na imovinu drutva koja je u vlasnitvu
osoba koje su dravljani druge drave ugovornice.
4. Odredbe ovoga lanka nee se tumaiti u smislu obveze drave ugovornice da na rezidente druge
drave ugovornice proiri primjenu bilo koje beneficije, povlastice ili privilegije koja je dana bilo kojoj
drugoj dravi ili njenim rezidentima stvaranjem carinske unije, gospodarske unije, posebnih ugovora ili
zone slobodne trgovine, ili bilo kojim regionalnim ili subregionalnim povezivanjem u kojem sudjeluje
prva drava ugovornica, a koje se u cijelosti ili u pretenoj mjeri odnosi na kolanje kapitala i/ili
oporezivanje.

5. U ovom lanku izraz oporezivanje znai poreze koji su predmet ovog Ugovora.
lanak 25.
POSTUPAK ZAJEDNIKOG DOGOVARANJA
1. Ako osoba smatra da postupci jedne ili obiju drava ugovornica imaju ili e imati za njega kao
posljedicu oporezivanje koje nije u skladu s odredbama ovog Ugovora, ona moe, neovisno o
pravnom lijeku predvienom u domaem zakonodavstvu tih drava ugovornica, iznijeti svoj sluaj pred
nadleno tijelo drave ugovornice iji je rezident ili, ako je njezin sluaj obuhvaen stavkom 1. lanka
24, tijelo drave ugovornice iji je dravljanin. Postupak se mora pokrenuti u roku od tri godine od
saznanja za postupak koji je doveo do oporezivanja protivnog odredbama ovog Ugovora.
2. Ako nadleno tijelo smatra da je prigovor opravdan, a ne moe ga samostalno rijeiti na
zadovoljavajui nain, ono e radi izbjegavanja oporezivanja koje bi bilo u neskladu s ovim Ugovorom
nastojati nai rjeenje u dogovoru s nadlenim tijelom druge drave ugovornice. Postignuti dogovor
provest e se bez obzira na rokove predviene unutranjim zakonodavstvom drava ugovornica.
3. Nadlena tijela drava ugovornica nastojat e rijeiti sve tekoe ili nejasnoe koje se pojave pri
tumaenju ili primjeni ovog Ugovora zajednikim dogovorom. Ta se tijela mogu dogovarati o
izbjegavanju dvostrukog oporezivanja i u sluajevima koji nisu predvieni ovim Ugovorom.
4. Nadlena tijela drava ugovornica mogu meusobno izravno opiti u svrhu postizanja dogovora u
smislu prethodnih stavaka. Ako je radi postizanja dogovora potrebna usmena razmjena miljenja, to
se moe ostvariti posredstvom komisije sastavljene od zastupnika nadlenih tijela drava ugovornica.
lanak 26.
RAZMJENA INFORMACIJA
1. Nadlena tijela drava ugovornica razmjenjuju informacije potrebne za provedbu odredaba ovog
Ugovora ili odredaba unutarnjih propisa drava ugovornica koje se odnose na poreze obuhvaene
ovim Ugovorom. Svaki podatak koji primi drava ugovornica smatrat e se tajnom na isti nain kao i
podatci dobiveni prema unutarnjim propisima te drave ugovornice, te se mogu priopiti samo
osobama ili tijelima (ukljuujui sudove i upravna tijela) ukljuenima u postupak odreivanja i ubiranja
poreza iz ovog Ugovora, odnosno postupak ovrhe, kaznenog progona ili odluivanja po pravnim
lijekovima koji se odnosi na te poreze. Spomenute osobe ili tijela koristit e se tim obavijestima samo u
navedene svrhe. Takve podatke mogu otkrivati u javnom sudskom postupku ili sudskoj odluci.
2. Odredbe stavka 1. ne mogu se ni u kojem sluaju tumaiti tako da dravi ugovornici nameu
obvezu da:
a) poduzima upravne mjere suprotne propisima ili praksi te ili druge drave ugovornice;
b) daje obavijesti koje u sukladu s propisima ili uobiajenom upravnom postupku te ili druge drave
ugovornice predstavljaju slubenu tajnu;
c) daje obavijesti ije bi otkrivanje povrijedilo obvezu uvanja trgovake, poslovne, industrijske,
komercijalne ili profesionalne tajne, ili trgovakih postupaka, te daje obavijesti ije bi otkrivanje bilo
suprotno javnom poretku.
lanak 27.
DIPLOMATSKO I KONZULARNO OSOBLJE
Odredbe ovog Ugovora ne utjeu na porezne povlastice diplomatskih ili konzularnih predstavnika
predviene opim pravilima meunarodnog prava ili odredbama posebnih ugovora.

lanak 28.
STUPANJE NA SNAGU
Svaka drava ugovornica priopit e drugoj dravi ugovornici diplomatskim putem da su obavljene
zakonske radnje potrebne prema unutranjem pravu za stupanje ovog Ugovora na snagu. Ugovor
stupa na snagu na dan kasnijeg od ova dva uzajamna priopenja, a njegove odredbe se nakon toga
primjenjuju u objema dravama ugovornicama:
a) u odnosu na poreze zadrane na izvoru, na iznose plaene ili dospjele na isplatu na ili nakon prvog
sijenja one kalendarske godine koja neposredno slijedi nakon godine u kojoj je ovaj Ugovor potpisan;
b) u odnosu na ostale poreze, za porezna razdoblja koja poinju na ili nakon prvog sijenja one
kalendarske godine koja neposredno slijedi nakon godine u kojoj je ovaj ugovor potpisan.
lanak 29.
RASKID UGOVORA
Ovaj Ugovor se zakljuuje za razdoblje od pet godina, a njegovo se vaenje produljuje i nakon toga za
isto razdoblje, osim ako jedna od drava ugovornica ne obavijesti drugu diplomatskim putem o svojoj
namjeri raskida ovog Ugovora est mjeseci prije kraja prvog ili bilo kojeg narednog razdoblja vaenja
Ugovora. U tom sluaju, Ugovor e prestati vaiti u obje drave ugovornice:
a) u odnosu na porez zadran na izvoru, na iznose plaene ili dospjele na isplatu na ili nakon prvog
sijenja one kalendarske godine koja neposredno slijedi nakon godine u kojoj je dostavljena obavijest
o raskidu Ugovora;
b) u odnosu na ostale poreze, za porezna razdoblja koja poinju na ili nakon prvog sijenja one
kalendarske godine koja neposredno slijedi nakon godine u kojoj je dostavljena obavijest o raskidu
Ugovora.
U znak prihvaanja preuzetih obveza, opunomoeni zastupnici obje drave ugovornice potpisuju ovaj
Ugovor.
Sastavljeno u Zagrebu dana 29. svibnja 2001. u dva primjerka na arapskom, hrvatskom i engleskom
jeziku, od kojih su svi tekstovi jednako autentini. U sluaju razliitog tumaenja, prevladava engleski
tekst Ugovora.