クロアチアの確定申告 Income Tax Report in Croatia and Japan

日本はちょうど今、確定申告の時期ですね。クロアチアの確定申告も2月いっぱいでした。

今回、私が扶養者に入ったことで、クロアチアで確定申告をしました。クロアチアでは、扶養者2名まで、1か月につき９００Kn、免税になります。3人目は１８００Kn。日本と一緒で医療サービスなども免税に含まれるそうですが、今年から任意の健康保険や任意の生命保険は対象外になったらしいです。免税に関して、詳しくはクロアチア財務省のホームページの上から2つ前のフォルダ「Porezna Oslobođenja, Olakšice i Porezno Priznati Izdaci za Građane」で確認できます。

確定申告書(porezna prijava)を作成する際、この財務省のホームページやErste Bank のホームページからダウンロードできるエクセルシートを使うと、ものすごく簡単にできちゃうみたいです。今回はErste Bankのエクセルシートを使って作成。ちなみに、これ、確定申告の時期だけホームページからダウンロードできるようになっているみたい。

確定申告書ができたら、地元の税務署(porezni ured)に申告書と会社からもらえる、いわゆる源泉徴収票(PK obrazac）と、結婚していることを証明する婚姻証明書(Vjenčani list)のコピーを持っていきます。あるいは地元の税務署に郵送で送ってもOKらしいです。毎年、申請するたびに婚姻証明書が必要なんだとか・・・。

ちなみに、日本で2011年度に歯の矯正とレーシックの支払いがあったので、確定申告しました。日本を飛び出す前に歯の矯正とレーシックをしたんですが、これはまた改めて書こうかな、と思います。

海外に移住してしまった場合で、日本での確定申告が必要な場合、とりあえず自分で確定申告書を作成して、家族を代理人とする委任状（税務署に置いてあります）と一緒に家族に提出してもらいます。ちなみに、電子申請のe-Taxもクロアチアに引っ越した後で気が付いたんですが、これ、住民票がないとe-Tax用のカードを作ってもらえないみたいです。なので、住民票を除票する前にe-Taxの申請しておけばよかった・・・、と後悔。

In Croatia, all through February is the time to file the income tax report (porezna prijava).  Last year, I became a dependant of my husband, so we filed the tax report. In Croatia, 900Kn is deducted from tax for each of the first and second dependants, and 1800kn for the third dependant. To check what is tax deductable, visit the website of the Croatian Ministry of Finance and click the folder titled "Porezna Oslobođenja, Olakšice i Porezno Priznati Izdaci za Građane".

Making a tax report is quite easy. You just need to visit the website of the Croatian Ministry of Finance or the website of Erste Bank and download a excel sheets, which is available through February.

You can file the tax report at your local tax office (porezni ured) or mail the tax report to the local tax office. Also, you must attach the tax card (PK obrazac) issued by your company and a copy of a marriage certificate (Vjenčani list), which should be issued within 3 months, if you are married and if you claim for tax deduction for your spouse. You have to attach new marriage certificate each year you file the tax report.

I also filed a tax report in Japan, because I paid for dental braces and lasik. I'm thinking about writing my experiences of having the braces and lasik operation later. Anyway, in Japan, both are not covered by health insurance, but are included as tax deductable medical services.

Filing the tax report in Japan must be done in a period from 16 February until 15 March. You can make the tax report online at the website of the National Tax Agency. Then, print it out and file at the local tax office. In Japan, the applicant must file the report. However, if you can't, like me who currently lives outside Japan, you need assign your family or friends as your agent and file the tax report together with the assignment, the tax card issued by your company and all receipts of tax deductable expenses.

It seems like I should have applied for e-Tax in Japan, which enables me to file the tax report online. But, to apply for the e-Tax, I need register myself as a residence in Japan. So, those who lives outside Japan and doesn't have a residence registration in Japan cannot use the e-Tax... Maybe, I should have applied for it before I moved to Croatia.