The Slovenian government has submitted the draft ratification law for its income tax treaty with Hong Kong to the National Assembly, following approval on 5 November 2026.
The Slovenian government approved a draft law on 5 November 2026 to ratify its income tax treaty with Hong Kong during its 18th regular session.
The agreement, signed on 4 September 2026, aims to eliminate double taxation on income and prevent tax evasion and avoidance. The government has submitted the draft law to the National Assembly for consideration.
The agreement, together with its Protocol, covers the scope of application, definitions, taxation of different types of income, and methods for eliminating double taxation. It also includes provisions on non-discrimination, mutual agreement procedures, exchange of information, and limitation of benefits.
The treaty will enter into force after both jurisdictions exchange their instruments of ratification. In Slovenia, its provisions will apply from 1 January of the year following its entry into force. In Hong Kong, they will apply from 1 April of the following year.
