Well, that what you are saying (12% tax on crypto-to-fiat and 0% tax for a two year hold) is true. But (and that's a big BUT) the problem is not paying the taxes. The biggest problem (at least for me, but I think for a lot of people) is what to do when Croatian IRS asks for FIFO list. I don't have it and I have no idea on how to do it. I tried several times, but there is no way to list all transactions that I made in the past few years.
I am imagining (at least in my case) all you need is to show all the purchases you've made (e.g. CEX transactions/bank transfers) and then all the sales (from CEX). I don't know of course if in Croatia they would want to see crypto-to-crypto too, or if you would be selling more than you had bought, but at least here in Poland that's how it's done
If by surtax you mean "prirez", there is no such thing in Croatia after 1.1.2024. At least that's what I heard of. Croatian government decided to remove surtax, but some cities like Zagreb increased their taxes to overcome less money flowing into their account.
Huh, I was only able to find information with this prirez. So you're saying that right now in Croatia you either pay 10% if you've held for less than 2 years, or you pay 0% if you've held for more? And that's it? No gotchas? What about crypto-to-crypto transactions?