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Professional paper

Dividend and profit share payment to resident natural persons

Nenad Vudrić orcid id ; Libertas International University, Zagreb, Croatia
Jasna Genzić ; Libertas International University, Zagreb, Croatia
Ivana Vađon orcid id ; bacc. oec.

Full text: croatian pdf 282 Kb

page 201-211

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Profit can remain undistributed to retained earnings or can be positioned according to specific intent. If there are no restrictions from the Companies Law (ZTD), profit can be distributed. Members of the company to whom the profit is paid can be legal or natural persons, residents or non-residents. The payment of profits to resident natural persons is presented in this paper using practical examples.


retained earnings; dividend; profit share; JOPPD form; income tax

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