On 23 October 2019, the Slovenian government adopted amendments to the Corporate Income Tax Act. The amendments are following:
- The Corporate income tax is increased from 19% to 20%;
- A minimum corporate tax at a rate of 7% is introduced which includes limitations on the application of tax reliefs and tax losses;
- The implementation of the exit tax rules of the EU Anti-Tax Avoidance Directive (ATAD1); and
- The implementation of the hybrid mismatch rules of ATAD2 to counter double deduction and deduction without inclusion mismatches.
The changes will apply from 1 January 2020.
