{"id":3260,"date":"2024-11-18T11:46:02","date_gmt":"2024-11-18T11:46:02","guid":{"rendered":"https:\/\/vemarplus.hr\/?p=3260"},"modified":"2025-01-03T09:51:05","modified_gmt":"2025-01-03T09:51:05","slug":"izmjene-zpu-2024","status":"publish","type":"post","link":"https:\/\/vemarplus.hr\/en\/2024\/11\/18\/izmjene-zpu-2024\/","title":{"rendered":"Amendments to the Investment Promotion Act (IPA): What do the new provisions entail?"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right-small:0px;--awb-padding-bottom-small:0px;--awb-padding-left-small:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1310.4px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.2;\">Amendments to the Investment Promotion Act Effective 1 January 2025<\/h2><\/div><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">Alongside the changes relating to tax relief under <\/span><b>the State Aid for Research and Development Projects Act<\/b><span style=\"font-weight: 400;\"> (covered in detail in a separate post), significant amendments to <\/span><b>the Investment Promotion Act (IPA)<\/b><span style=\"font-weight: 400;\"> are also coming into effect, focused on tax incentives for investment. The early months of 2025 will be marked by legal uncertainty, as additional implementing regulations are expected to govern the application of the new provisions. However, it is already clear that the amendments introduce concrete changes to the conditions for obtaining tax relief, particularly for businesses operating across multiple activity areas. This overview will help you understand the key changes that may affect your investment planning.<\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-three\"><h3 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:36;line-height:1.3;\"><h3><b>Key Amendments to the Investment Promotion Act<\/b><\/h3><\/h3><\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-content-alignment:left;\"><h4><b>1 Increased Support for New Job Creation<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">To further incentivise employment, the amendments increase the cash grant amounts available for the creation of new jobs. At the same time, the unemployment criteria that employers must meet to qualify for these incentives have been lowered. This change creates more favourable conditions for investment in regions with higher unemployment rates, making it easier to open new positions.<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-content-alignment:left;\"><h4><b>2 Increased Support for Capital Investment<\/b><\/h4>\n<p>Businesses undertaking significant capital investments can now count on more substantial financial support. Depending on the scale of investment and the number of new jobs created, grants may range from EUR 1,000,000 for smaller projects up to EUR 2,000,000 for large capital investments. These measures are aimed at stimulating significant capital investment and large-scale job creation. The grant amount is determined by the unemployment rate in the relevant county.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:left;\"><h4 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 24; line-height: 1.42; --minfontsize: 24;\" data-fontsize=\"24\" data-lineheight=\"34.08px\"><b>3 New Rules for Applying Tax Relief<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Previously, the IPA allowed the reduced corporate income tax rate to be applied to a company's total profit, including profit from activities not covered by the investment or even profit generated from passive income sources (e.g. interest). The amendments introduce a new rule requiring companies to separate revenue generated from eligible investment activities from all other revenue. As a result, tax relief will only be applicable to the portion of profit arising from eligible activities, with stricter accounting standards applying accordingly.<\/span><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_4_5 4_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:80%;--awb-margin-top-large:48px;--awb-spacing-right-large:2.4%;--awb-margin-bottom-large:48px;--awb-spacing-left-large:2.4%;--awb-width-medium:83.333333333333%;--awb-order-medium:0;--awb-spacing-right-medium:2.304%;--awb-spacing-left-medium:2.304%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element\" style=\"text-align:center;--awb-max-width:720px;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\"fusion-imageframe imageframe-none imageframe-1 hover-type-none\" style=\"border-radius:12px;\"><img decoding=\"async\" width=\"1024\" height=\"682\" title=\"rb_5556\" src=\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556.png\" data-orig-src=\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-1024x682.png\" alt class=\"lazyload img-responsive wp-image-3247\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272000%27%20height%3D%271333%27%20viewBox%3D%270%200%202000%201333%27%3E%3Crect%20width%3D%272000%27%20height%3D%271333%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-200x133.png 200w, https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-400x267.png 400w, https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-600x400.png 600w, https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-800x533.png 800w, https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_5556-1200x800.png 1200w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 640px) 100vw, 1200px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:20px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.2;\"><b>Historical Use of the Investment Promotion Act<\/b><\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">Following the entry into force of the amendments, regional investment aid will continue to be firmly focused on stimulating investment in less developed regions. These incentives are aimed at businesses operating in the <\/span><b>metal processing, tourism, ICT, wood processing,<\/b><span style=\"font-weight: 400;\">, <\/span><b>turizma<\/b><span style=\"font-weight: 400;\">, <\/span><b>ICT-a<\/b><span style=\"font-weight: 400;\">, <\/span><b>Wood-processing industries<\/b><span style=\"font-weight: 400;\"> and other strategic industries that contribute significantly to economic growth. Current data indicates the following key sectors that have benefited most from these incentives:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Metal processing industry<\/b><span style=\"font-weight: 400;\"> (14.4% of total applications)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tourism<\/b><span style=\"font-weight: 400;\"> (13.5% of total applications)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>ICT sector<\/b><span style=\"font-weight: 400;\"> (12.1% of total applications)<\/span><\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">The City of Zagreb accounts for the highest number of completed projects (22.5%), with Zagreb County, Split-Dalmatia County, and Vara\u017edin County among the most active at the regional level.<\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.2;\"><h3><b>Minimum Investment Thresholds<\/b><\/h3><\/h2><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">To qualify for tax relief, businesses must meet the minimum investment requirements. The following minimum investment thresholds apply to regional aid under the amended IPA:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Investment of EUR 50,000<\/b><span style=\"font-weight: 400;\"> and creation of <\/span><b>3 new jobs<\/b><span style=\"font-weight: 400;\"> for micro enterprises (50% reduction in the corporate income tax rate)<\/span><\/li>\n<li aria-level=\"1\"><strong>Investment of<\/strong> <b>EUR 50.000<\/b>\u00a0and creation of\u00a0<b>10 new jobs<\/b> for the IT sector (50% reduction in the corporate income tax rate)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Investment of EUR 150,00 <\/b><span style=\"font-weight: 400;\">and creation of <\/span><b>5 new jobs<\/b><span style=\"font-weight: 400;\"> for a 50% tax rate reduction (with the possibility of a full 100% corporate income tax reduction)<\/span><\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">It is important to align projects with the new rules requiring separate tracking of revenue from different activity areas. Revenue from ineligible activities will need to be excluded from tax relief calculations, and additional attention will need to be paid to the separate tracking of shared costs and passive income.<\/span><\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:48;line-height:1.2;\"><h3><b>Legal Uncertainty in Early 2025<\/b><\/h3><\/h2><\/div><div class=\"fusion-text fusion-text-9\" style=\"--awb-content-alignment:left;\"><p><span style=\"font-weight: 400;\">The amendments to the Investment Promotion Act introduce significant adjustments aimed at ensuring greater transparency and a stronger impact of investment on growth and development. The increased cash grants, introduction of new accounting and tracking standards, and stricter tax relief criteria represent an opportunity for businesses to leverage available state aid through strategic investment. Until the new implementing regulations come into force in 2025, careful investment planning and expert consultation are strongly recommended in order to make the most of the full range of benefits available under the IPA.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":3246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,27],"tags":[29,30,28,31],"class_list":["post-3260","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-fondovi","category-porezne-olaksice","tag-drzavne-potpore","tag-porezne-olaksice","tag-porezne-promjene","tag-zpu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.<\/title>\n<meta name=\"description\" content=\"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vemarplus.hr\/en\/2024\/11\/18\/izmjene-zpu-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.\" \/>\n<meta property=\"og:description\" content=\"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vemarplus.hr\/en\/2024\/11\/18\/izmjene-zpu-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"Vemar Plus d.o.o.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vemarplus\/?_rdc=1&amp;_rdr#\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-18T11:46:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-03T09:51:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Marin Kuli\u0107\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Marin Kuli\u0107\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/\"},\"author\":{\"name\":\"Marin Kuli\u0107\",\"@id\":\"https:\/\/vemarplus.hr\/#\/schema\/person\/1a3762a17d6624a319c1d7849af91e60\"},\"headline\":\"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe?\",\"datePublished\":\"2024-11-18T11:46:02+00:00\",\"dateModified\":\"2025-01-03T09:51:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/\"},\"wordCount\":2407,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/vemarplus.hr\/#organization\"},\"image\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png\",\"keywords\":[\"Dr\u017eavne potpore\",\"Porezne olak\u0161ice\",\"Porezne promjene\",\"Zakon o poticanju ulaganja\"],\"articleSection\":[\"EU fondovi i dr\u017eavne potpore\",\"Porezne olak\u0161ice\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/\",\"url\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/\",\"name\":\"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.\",\"isPartOf\":{\"@id\":\"https:\/\/vemarplus.hr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png\",\"datePublished\":\"2024-11-18T11:46:02+00:00\",\"dateModified\":\"2025-01-03T09:51:05+00:00\",\"description\":\"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.\",\"breadcrumb\":{\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage\",\"url\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png\",\"contentUrl\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png\",\"width\":2000,\"height\":1250},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/vemarplus.hr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vemarplus.hr\/#website\",\"url\":\"https:\/\/vemarplus.hr\/\",\"name\":\"Vemar Plus d.o.o.\",\"description\":\"Va\u0161 partner za financije\",\"publisher\":{\"@id\":\"https:\/\/vemarplus.hr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vemarplus.hr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/vemarplus.hr\/#organization\",\"name\":\"Vemar Plus d.o.o.\",\"url\":\"https:\/\/vemarplus.hr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/vemarplus.hr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/08\/VEMAR_logo_HOR.png\",\"contentUrl\":\"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/08\/VEMAR_logo_HOR.png\",\"width\":945,\"height\":265,\"caption\":\"Vemar Plus d.o.o.\"},\"image\":{\"@id\":\"https:\/\/vemarplus.hr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/vemarplus\/?_rdc=1&_rdr#\",\"https:\/\/www.linkedin.com\/company\/vemar-plus-d.o.o.\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/vemarplus.hr\/#\/schema\/person\/1a3762a17d6624a319c1d7849af91e60\",\"name\":\"Marin Kuli\u0107\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/vemarplus.hr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e74cdb0909e49c8ea848daeef1b9f8bffb2ce52a29496b80122e9579ac4321ec?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e74cdb0909e49c8ea848daeef1b9f8bffb2ce52a29496b80122e9579ac4321ec?s=96&d=mm&r=g\",\"caption\":\"Marin Kuli\u0107\"},\"url\":\"https:\/\/vemarplus.hr\/en\/author\/marin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.","description":"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vemarplus.hr\/en\/2024\/11\/18\/izmjene-zpu-2024\/","og_locale":"en_GB","og_type":"article","og_title":"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.","og_description":"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.","og_url":"https:\/\/vemarplus.hr\/en\/2024\/11\/18\/izmjene-zpu-2024\/","og_site_name":"Vemar Plus d.o.o.","article_publisher":"https:\/\/www.facebook.com\/vemarplus\/?_rdc=1&_rdr#","article_published_time":"2024-11-18T11:46:02+00:00","article_modified_time":"2025-01-03T09:51:05+00:00","og_image":[{"width":2000,"height":1250,"url":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png","type":"image\/png"}],"author":"Marin Kuli\u0107","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Marin Kuli\u0107","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#article","isPartOf":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/"},"author":{"name":"Marin Kuli\u0107","@id":"https:\/\/vemarplus.hr\/#\/schema\/person\/1a3762a17d6624a319c1d7849af91e60"},"headline":"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe?","datePublished":"2024-11-18T11:46:02+00:00","dateModified":"2025-01-03T09:51:05+00:00","mainEntityOfPage":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/"},"wordCount":2407,"commentCount":0,"publisher":{"@id":"https:\/\/vemarplus.hr\/#organization"},"image":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png","keywords":["Dr\u017eavne potpore","Porezne olak\u0161ice","Porezne promjene","Zakon o poticanju ulaganja"],"articleSection":["EU fondovi i dr\u017eavne potpore","Porezne olak\u0161ice"],"inLanguage":"en-GB","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/","url":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/","name":"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe? - Vemar Plus d.o.o.","isPartOf":{"@id":"https:\/\/vemarplus.hr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage"},"image":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png","datePublished":"2024-11-18T11:46:02+00:00","dateModified":"2025-01-03T09:51:05+00:00","description":"U ovom blogu provjerite koje su klju\u010dne izmjene ZPU koje \u0107e stupiti na snagu po\u010detkom 2025. godine.","breadcrumb":{"@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#primaryimage","url":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png","contentUrl":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/11\/rb_7630.png","width":2000,"height":1250},{"@type":"BreadcrumbList","@id":"https:\/\/vemarplus.hr\/2024\/11\/18\/izmjene-zpu-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/vemarplus.hr\/"},{"@type":"ListItem","position":2,"name":"Izmjene Zakona o poticanju ulaganja (ZPU): \u0160to donose nove odredbe?"}]},{"@type":"WebSite","@id":"https:\/\/vemarplus.hr\/#website","url":"https:\/\/vemarplus.hr\/","name":"Vemar Plus d.o.o.","description":"Your partner in finance","publisher":{"@id":"https:\/\/vemarplus.hr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vemarplus.hr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/vemarplus.hr\/#organization","name":"Vemar Plus d.o.o.","url":"https:\/\/vemarplus.hr\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/vemarplus.hr\/#\/schema\/logo\/image\/","url":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/08\/VEMAR_logo_HOR.png","contentUrl":"https:\/\/vemarplus.hr\/wp-content\/uploads\/2024\/08\/VEMAR_logo_HOR.png","width":945,"height":265,"caption":"Vemar Plus d.o.o."},"image":{"@id":"https:\/\/vemarplus.hr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vemarplus\/?_rdc=1&_rdr#","https:\/\/www.linkedin.com\/company\/vemar-plus-d.o.o.\/"]},{"@type":"Person","@id":"https:\/\/vemarplus.hr\/#\/schema\/person\/1a3762a17d6624a319c1d7849af91e60","name":"Marin Kuli\u0107","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/vemarplus.hr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e74cdb0909e49c8ea848daeef1b9f8bffb2ce52a29496b80122e9579ac4321ec?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e74cdb0909e49c8ea848daeef1b9f8bffb2ce52a29496b80122e9579ac4321ec?s=96&d=mm&r=g","caption":"Marin Kuli\u0107"},"url":"https:\/\/vemarplus.hr\/en\/author\/marin\/"}]}},"_links":{"self":[{"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/posts\/3260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/comments?post=3260"}],"version-history":[{"count":15,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions"}],"predecessor-version":[{"id":3320,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions\/3320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/media\/3246"}],"wp:attachment":[{"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/media?parent=3260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/categories?post=3260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vemarplus.hr\/en\/wp-json\/wp\/v2\/tags?post=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}