On January 28 2014 Slovenia’s Ministry of Finance announced that Slovenia and the United States have initialed the text of a bilateral inter-governmental agreement (IGA) for the implementation of the US Foreign Account Tax Compliance Act (FATCA). The US Congress enacted FATCA in 2010 and the legislation is taking effect on July 1, 2014. Its purpose is to ensure that the US obtains information on accounts held abroad at foreign financial institutions (FFIs) by US persons. Failure by an FFI to disclose information on their US clients, including account ownership, balances and account movements, will result in a requirement to withhold 30 percent tax on payments of US-sourced income. Further discussion is required by the Slovenian parliament before the final agreement is signed.
Jersey ratifies TIEA with Slovenia
Related Posts
Slovenia opens Pillar Two top-up tax returns on eDavki portal
The Financial Administration of Slovenia (FURS) announced that the eDavki portal began accepting submissions of the GloBE-ODPD return and the GloBE-OPD return on 15 May 2026. The GloBE-ODPD return is intended for reporting top-up tax under the
Read MoreSlovenia: FURS initiates testing phase for Pillar Two top-up tax returns
The Financial Administration of the Republic of Slovenia (FURS) announced, on 6 May 2026, that it has enabled test submissions of Pillar Two top-up tax returns on the BETA eDavki portal. The functionality covers two types of returns. The
Read MoreSlovenia ratifies agreement on GloBE information exchange (GIR MCAA)
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
Read MoreSlovenia gazettes Pillar 2 top-up tax return regulations
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
Read More
Slovenia: Tax Authority clarifies rules on overseas asset allowances
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
Read More
Slovenia specifies minimum tax directive reporting obligations
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
Read More