Apartments: Extract from the land register (ownership certificate – can also be downloaded from the Internet); Energy certificate; Apartment floor plan or floor plan; Proof of the buyer’s citizenship (copy of residence card, identity card or passport).

Houses: Extract from the land register (ownership certificate – can also be downloaded from the Internet); A copy of the cadastral plan; Energy certificate; floor plans; Construction permit and Operating permit; For houses older than 1968, “Certificate of construction before 1968.” Proof of the buyer’s citizenship (copy of residence card, identity card or passport).

Building plots: Copy of the cadastral plan; Extract from the land register (ownership list – it can also be taken from the Internet) or cadastral parcel number and cadastral municipality; Location information for land (issued by the Administrative Department of the competent city or municipality); Secured access road (owned by the municipality, state or registered right of way); Conditions for connection to the infrastructure, the possibility of connection to the water and electricity network and city sewerage (it is necessary and desirable to ask the competent authorities about the possibilities and costs of connection – this turned out to be very important information when the buyer’s decision to purchase land). Proof of the buyer’s citizenship (copy of residence card, identity card or passport).

Building plots with permission: Copy of the cadastral plan; Extract from the land register (ownership list – it can also be taken from the Internet) or cadastral parcel number and cadastral municipality; Conditions for connection to the infrastructure, the possibility of connection to the water and electricity network and city sewerage (it is necessary and desirable to ask the competent authorities about the possibilities and costs of connection – this turned out to be very important information when the buyer’s decision to purchase land); Act on construction (Decision on construction conditions, Confirmation of the main project or Building permit); Project, Evidence of the buyer’s citizenship (copy of residence card, identity card or passport).

Agricultural lands: Copy of the cadastral plan (issued by the Cadastre Office of the competent city or municipality); Extract from the land register (ownership certificate – it can also be taken from the Internet). Certificate of land use (issued by the Administrative Department of the competent city or municipality); Proof of the buyer’s citizenship (copy of residence card, identity card or passport).

The real estate transfer tax taxpayer is the acquirer of real estate. Sales tax on all types of real estate (land, buildings and their parts) is paid at a single tax rate of 3%. The real estate transaction tax of 3% is paid on the tax base for determining the real estate transaction tax.

The declaration of tax liability is considered completed by the delivery of documents from notaries public and courts, and the real estate tax payer is obliged to submit a form when declaring real estate transactions only if the document has not been notarized by a notary public or has not been issued by a court or a public law body within its jurisdiction.

On certain transactions of real estate in which the suppliers appear as payers in the value added tax system, value added tax is paid at a tax rate of 25% through the price of the real estate that is achieved on the market. In order for real estate to be subject to the mandatory payment of VAT, two cumulative conditions must be met: 1. the supplier of the real estate is an entrepreneur in the VAT system 2. it is a supply of real estate: a building or part of a building (including the land on which they are located) before of the first occupancy, i.e. if no more than two years have passed since the use or if it is a delivery of construction land. Every other delivery of real estate carried out by an entrepreneur in the VAT system is, as a rule, taxed with real estate sales tax, with possible exceptions prescribed by the VAT Act. A possible exception is the right to choose (opt) between paying real estate sales tax and VAT. The possibility of opting for VAT calculation is possible only in the case when the real estate supplier is liable in the VAT system, it is not a real estate for which there is an obligation to calculate VAT, but any other real estate, and the acquirer is again a person in VAT system.

With the contract on mediation in real estate transactions, the mediator undertakes to try to find and connect with the principal a person for the purpose of negotiating and concluding a certain legal transaction on the transfer or establishment of a certain right to real estate, and the principal undertakes to pay him a certain intermediary fee if that legal the deal is concluded. A brokerage agreement is not an agreement to sell real estate.

An extract from the land register is a public document that shows the factual and legal status of the real estate at the time of issuing the extract, and it is the only proof of ownership of a real estate. Based on the extract from the land register, all legal transactions related to real estate (agreements on gift, sale, pledge) are concluded. The land registry extract is proof of ownership or some other right that can be the subject of registration in the land registry. Extracts from the land register enjoy public trust and have the evidential force of public documents.

Land registers are public registers in which real estate, ownership and other real rights, some mandatory rights on real estate and certain relationships relevant to the legal transaction of real estate are entered. Therefore, land registers are public registers, which are kept on the basis of cadastral survey data, while land registers are kept by municipal courts.

The cadastre is a record that contains data on the particles of the earth’s surface and buildings that lie permanently on the earth’s surface or under it, as well as on special ones on the earth’s surface. Cadastral records are maintained by regional offices of the State Geodetic Administration and the City Office for Cadastre and Geodetic Affairs of the City of Zagreb. The offices where the cadastre is kept are popularly called cadastral offices or just cadastre.

A building permit is a document (administrative act – decision) on the basis of which the construction of a building can be started. It establishes that the main, i.e. conceptual project has been created in accordance with the regulations and established conditions that must be met by a building at a specific location and that all the necessary prerequisites for construction have been met.

The use permit is proof that the real estate was built in accordance with the building permit and that it can be used. When buying, it is very important to check the legality of the building, which means a building or use permit. It is important to note that banks often require the presentation of an occupancy permit in the process of approving housing loans. Before the purchase, the seller must present the use permit (or a decision on the derived condition) with a validity clause.

Flooring is a procedure by which ownership of a specific part of the building is established, and its registration in the land register, which is the only legal proof of real estate ownership. The floor plan, or plan of special parts of the building, graphically and textually determines the special co-owned parts in the building, the associated secondary parts and the shares of individual co-owners in the ownership of the common parts of the building and the land on which the building is built. The owner of an apartment in a non-storied building is the owner of an undefined part of that building. Each co-owner of the building, in addition to the apartment, also has a share in the common areas of the building (basement, woodshed, staircases, corridors, attic) and part of the land on which the building is built. If the building is not multi-level, it will not be completely clear which part of the building is owned by whom and what share it has.

When it comes to tax obligations when buying real estate, the first question is whether the real estate is new (that is, whether it has been inhabited) or not. If you are buying a new property (ie one that has not been inhabited) from a VAT payer, then you are obliged to pay VAT (25%) on the delivery of the building (or part of the building), including the land on which the building is located. The same applies to the purchase of a used building with land within two years if the supplier of the building is liable for VAT. In this case, you do not need to pay real estate transfer tax. If you are buying real estate that does not belong to the previous category, then when buying real estate you are obliged to pay real estate sales tax at a rate of 3% in relation to the market value of the real estate at the time of tax liability. Thanks to the fact that the real estate purchase contract is certified by a notary public, they, the notaries public, deliver the real estate acquisition documents to the competent tax administration, which then issues a temporary tax decision. The acquirer of real estate is obliged to pay the determined amount of tax within 15 days from the date of delivery of the tax decision.