Factsheet for measure
HR-2020-14/360
–
Updated
– measures in Croatia
Suspension of tax payments for monument annuity to support tourism industry
Obustava plaćanja spomeničke rente na rok od 2 mjeseca
Background information
According to the Law on the Protection and Preservation of Cultural Goods (OG 69/99, 151/03, 157/03, 87/09, 88/10 i 61/11), the monument annuity (fee, rent) has two bases: by location - performing activities in immovable cultural property or in the cultural-historical area; and according to the activity – the acquisition of income from activities determined by the Law. The rent is paid monthly during the year for all months in which the payer performs the activity in the amount of 0.05 % of total income. The companies in tourism sector recorded a significant drop of revenues due to the current crisis, so they demanded from the government to reduce the burden of taxes and various fees.
Content of measure
The companies in tourism sector recorded a significant drop of revenues due to the current crisis, so they demanded from the government to reduce the burden of taxes and various fees. The Law on Amendments to the Law on Protection and Preservation of Cultural Goods stipulates that, in the case of special circumstances, the payment of the monument annuity may be suspended. Therefore, on 20 March 2020, the Minister of Culture issued a Decision suspending the payment of the monument annuity for a period of two months (OG 37/2020).
This measure will cover around 100-120,000 companies, most of them being very small and medium size companies, with around 200 thousand employees.
Updates
The following updates to this measure have been made after it came into effect.
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02 October 2021
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This measure has not been extended. Unfortunately the number of users is not known and publicly available.
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Use of measure
Not yet known at this stage.
Target groups
Actors and funding
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Actors
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Funding
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National government
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No special funding required
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Social partners
Social partners' role in
designing the measure
and form of involvement:
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Trade unions
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Employers' organisations
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Role
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No involvement as case not in social partner domain
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No involvement
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Form
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Not applicable
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Not applicable
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Social partners' role in the
implementation, monitoring and assessment phase:
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No involvement
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Main level of involvement: Unknown
Involvement
No social partner involvement.
Views and reactions
Due to the nature of the measure, social partners were not involved.
Sectors and occupations
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This case is sector-specific
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Economic area
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Sector (NACE level 2)
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I - Accommodation And Food Service Activities
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I55 Accommodation
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I56 Food and beverage service activities
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This case is not occupation-specific.
Sources
