Slovenia has updated its consolidated position under the OECD’s Multilateral Instrument (MLI), bringing its 2003 income and capital tax treaty with Montenegro within the scope of the MLI from 2027.
The OECD has published Slovenia’s consolidated MLI position on 15 September 2026.
The update adds the 2003 Slovenia-Montenegro tax treaty, concluded with the former Serbia and Montenegro, as a covered agreement and makes corresponding changes to Slovenia’s MLI notifications and reservations. Montenegro had already listed the treaty as a covered agreement.
The MLI provisions will apply to withholding taxes on amounts paid or credited to non-residents where the relevant event occurs on or after 1 January 2027. For other taxes, the provisions will apply to taxable periods beginning on or after 15 June 2027.
