Slovenia: FURS initiates testing phase for Pillar Two top-up tax returns

Slovenia has ratified several international agreements to strengthen tax transparency and financial governance. Regulation No. 15, published on 20 February 2026, confirms Slovenia’s participation in the Multilateral Competent Authority Agreement

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

The Slovenia Tax Authority has issued revised guidance on claiming tax relief for assets used abroad on 10 February 2025. The guidance was issued in response to an enquiry from a Slovenian tax resident operating via a permanent establishment

Slovenia’s Ministry of Finance has published a notice on 6 February 2026 outlining the principal reporting obligations under the Minimum Taxation Directive (2022/2523). A person liable for minimum tax under the Minimum Tax Act (Official Gazette

Slovenia's Financial Administration has issued a notice on 6 February 2026 outlined key reporting obligations for taxpayers subject to the minimum tax under the Minimum Tax Act (ZMD). ZMD primarily refers to the Draft Law on Minimum Tax, designed to

The Slovenian Ministry of Foreign and European Affairs announced on 27 January 2026 that it has submitted a draft regulation to the National Assembly to ratify the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base