The government published a proposal on 12 of July 2016, for amending the Corporate Income Tax Law. According to the proposal, the corporate income tax rate will be increased to 19% from 17% and which is effective from 1 January 2017.
Similarly, the deductibility of expenses arising from goodwill will be adjusted according to the recently amended Slovenian accounting standards. Likewise, goodwill will no longer be impaired but amortized, while the amortization is no longer deductible for tax purposes. Furthermore, the proposal includes the abolishment of tax incentives for donations to political parties.
