Money laundering is a process that seeks to trace of the real source of unlawfully acquired money, exploiting financially and increasingly the non-financial sector and profession. Criminals are using offshore financial centers such as offshore base and offshore companies. Offshore financial centers are out of control of individual countries where, under the terms of minimum or non-existent tax rates, exceptionally liberal regulations and complete anonymity, entrepreneurs who are making money are doing business. In this paper, the main features of this criminal act, its most common occurrences, and the existing legal regulations in Croatia were attempted. Particular attention is paid to offshore zones in the world, as well as potential areas for offshore operations in Croatia.