{"id":3083,"date":"2023-01-17T09:51:50","date_gmt":"2023-01-17T09:51:50","guid":{"rendered":"https:\/\/www.confida.hr\/hr\/?p=3083"},"modified":"2023-01-17T09:51:50","modified_gmt":"2023-01-17T09:51:50","slug":"kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu","status":"publish","type":"post","link":"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/","title":{"rendered":"Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu"},"content":{"rendered":"<p>U Narodnim novinama br. 151\/22 objavljena je Odluka o objavi kamatne stope na zajmove izme\u0111u povezanih osoba.<!--more--><\/p>\n<p><strong>Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu tako iznosi 2,4% \u0161to predstavlja sni\u017eenje u odnosu na prethodnu godinu kada je iznosila 2,68%.<\/strong><\/p>\n<p>Sukladno tome, za svrhe oporezivanja dobiti od 1. sije\u010dnja 2023. godine kamatna stopa od 2,4% smatra se:<\/p>\n<ul>\n<li><strong>najni\u017eom oporezivom kamatnom stopom<\/strong> koju bi trebao obra\u010dunati poduzetnik kada daje zajmove povezanim osobama nerezidentima;<\/li>\n<li><strong>najvi\u0161om oporezivom kamatnom stopom<\/strong> koju poduzetniku na primljeni zajam obra\u010dunavaju povezane osobe nerezidenti.<\/li>\n<\/ul>\n<p>Navedeno se primjenjuje i na zajmove izme\u0111u povezanih osoba rezidenata, ako je jedna od povezanih osoba u povla\u0161tenom poreznom polo\u017eaju.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>U Narodnim novinama br. 151\/22 objavljena je Odluka o objavi kamatne stope na zajmove izme\u0111u povezanih osoba.<\/p>\n","protected":false},"author":1,"featured_media":3084,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,34,1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu - Confida<\/title>\n<meta name=\"description\" content=\"Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu tako iznosi 2,4% \u0161to predstavlja sni\u017eenje u odnosu na prethodnu godinu.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu - Confida\" \/>\n<meta property=\"og:description\" content=\"Kamatna stopa na zajmove izme\u0111u povezanih osoba za 2023. godinu tako iznosi 2,4% \u0161to predstavlja sni\u017eenje u odnosu na prethodnu godinu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/\" \/>\n<meta property=\"og:site_name\" content=\"Confida\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-17T09:51:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2023\/01\/interest-rate-2023.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#website\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/\",\"name\":\"Confida\",\"description\":\"Tax Audit Consulting\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/confida.simulus.hr\/hr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#primaryimage\",\"inLanguage\":\"en\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2023\/01\/interest-rate-2023.png\",\"contentUrl\":\"https:\/\/confida.simulus.hr\/hr\/wp-content\/uploads\/2023\/01\/interest-rate-2023.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#webpage\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/\",\"name\":\"Kamatna stopa na zajmove izme\\u0111u povezanih osoba za 2023. godinu - Confida\",\"isPartOf\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#primaryimage\"},\"datePublished\":\"2023-01-17T09:51:50+00:00\",\"dateModified\":\"2023-01-17T09:51:50+00:00\",\"author\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#\/schema\/person\/3beecbb47e7b865babe4ae44e56a29a3\"},\"description\":\"Kamatna stopa na zajmove izme\\u0111u povezanih osoba za 2023. godinu tako iznosi 2,4% \\u0161to predstavlja sni\\u017eenje u odnosu na prethodnu godinu.\",\"breadcrumb\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#breadcrumb\"},\"inLanguage\":\"en\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/\",\"url\":\"https:\/\/confida.simulus.hr\/hr\/\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@id\":\"https:\/\/confida.simulus.hr\/hr\/kamatna-stopa-na-zajmove-izmedu-povezanih-osoba-za-2023-godinu\/#webpage\"}}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#\/schema\/person\/3beecbb47e7b865babe4ae44e56a29a3\",\"name\":\"conf\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/confida.simulus.hr\/hr\/#personlogo\",\"inLanguage\":\"en\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3f9959cfedfaa6af7bc56418481ead78?s=96&d=mm&r=g\",\"caption\":\"conf\"},\"url\":\"https:\/\/confida.simulus.hr\/hr\/author\/confida\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/3083"}],"collection":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/comments?post=3083"}],"version-history":[{"count":1,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/3083\/revisions"}],"predecessor-version":[{"id":3085,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/posts\/3083\/revisions\/3085"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/media\/3084"}],"wp:attachment":[{"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/media?parent=3083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/categories?post=3083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/confida.simulus.hr\/hr\/wp-json\/wp\/v2\/tags?post=3083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}