Investing In... 2026

CROATIA

Austria

Hungary

Croatia Zagreb

Slovenia

Bosnia & Herzegovina

Law and Practice Contributed by: Iva Basarić, Marija Gregorić and Matija Skender Babic & Partners

Italy

Contents 1. Legal System and Regulatory Framework p.180 1.1 Legal System p.180 1.2 Regulatory Framework for FDI p.180 2. Recent Developments and Market Trends p.180 2.1 Current Economic, Political and Business Climate p.180 3. Mergers and Acquisitions p.181 3.1 Transaction Structures p.181 3.2 Regulation of Domestic M&A Transactions p.181 4. Corporate Governance and Disclosure/Reporting p.182 4.1 Corporate Governance Framework p.182 4.2 Relationship Between Companies and Minority Investors p.182 4.3 Disclosure and Reporting Obligations p.182 5. Capital Markets p.183 5.1 Capital Markets Overview p.183 5.2 Securities Regulation p.183 5.3 Investment Funds p.184 6. Antitrust/Competition p.184 6.1 Applicable Regulator and Process Overview p.184 6.2 Criteria for Antitrust/Competition Review p.185 6.3 Remedies and Commitments p.185 6.4 Antitrust/Competition Enforcement p.186

7. Foreign Investment/National Security p.186 7.1 Applicable Regulator and Process Overview p.186 7.2 Criteria for National Security Review p.187 7.3 Remedies and Commitments p.187 7.4 National Security Review Enforcement p.187 8. Other Review/Approvals p.187 8.1 Other Regimes p.187 9. Tax p.189 9.1 Taxation of Business Activities p.189 9.2 Withholding Taxes on Dividends, Interest, Etc p.190 9.3 Tax Mitigation Strategies p.190 9.4 Tax on Sale or Other Dispositions of FDI p.191 9.5 Anti-Evasion Regimes p.191 10. Employment and Labour p.191 10.1 Employment and Labour Framework p.191

10.2 Employee Compensation p.192 10.3 Employment Protection p.192

11. Intellectual Property and Data Protection p.192 11.1 Intellectual Property Considerations for Approval of FDI p.192 11.2 Intellectual Property Protections p.192 11.3 Data Protection and Privacy Considerations p.193

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