Notice 2013-44 - Croatian entity added to check-the-box list of “per se” corporations 

June 27: The IRS today released an advance copy of Notice 2013-44 announcing that the check-the-box regulations will be amended to add a Croatian entity—dionicko drustvo—to the list of “per se” corporations.
Notice 2013-44 [PDF 13 KB] announces that with the change to the regulations, the Croatian dionicko drustvo entity will be treated as corporations under section 7701.

The IRS notice states that:

  • The dionicko drustvo as the only public limited liability company of Croatia.
  • As of July 1, 2013, Croatia will become a member of the European Union.
  • As of July 1, 2013, an SE will be eligible to have its registered office in Croatia, and a Societas Europaea (SE) with a registered office in Croatia, to a certain extent, will be subject to the public limited liability company laws of Croatia.
  • It is appropriate to add the Croatian dionicko drustvo to the “per se” corporation list.

©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.

The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Direct comments, including requests for subscriptions, to
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.


Current and future KPMG clients may subscribe to TaxNewsFlash email alerts.

Email your contact information.

TaxNewsFlash-United States by year