Slovenia has gazetted regulations setting out the form, content and filing deadlines for top-up tax and domestic top-up tax returns under the Pillar 2 global minimum tax, with the rules taking effect from late February 2026.
Slovenia published regulations governing the top-up tax return and the domestic top-up tax return in its Official Gazette on 13 February 2026. The measures form the country’s implementation of the global minimum tax under Pillar 2.
The top-up tax return is used to declare top-up tax liabilities arising under the Income Inclusion Rule (IIR) or the Undertaxed Profits Rule (UTPR). It must be filed within 30 days following the deadline for the GloBE Information Return (GIR), which is due 15 months after the end of the relevant fiscal year.
The regulations also set out the prescribed return forms and the methodology for completing them. Both the top-up tax return and the domestic top-up tax return regulations are scheduled to enter into force on 28 February 2026.
Earlier, Slovenia released the Minimum Tax Act No.131 of 22 December 2023 through the Official Gazette, outlining the adoption of the Pillar 2 global minimum tax as per the guidelines of Council Directive (EU) 2022/2523 on 21 December 2023.
