Slovenia has submitted a draft regulation to ratify the multilateral agreement for automatic exchange of GloBE tax information, ensuring global minimum tax compliance for multinationals.
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 Erosion (GloBE) Information Returns (GIR MCAA).
The agreement, developed under the OECD/G20 GloBE framework, is designed to facilitate the automatic exchange of standardised tax information between participating jurisdictions. It aims to ensure that large multinational corporations comply with a global minimum tax rate, preventing base erosion and profit shifting regardless of where they operate.
Under the draft regulation, the agreement would enter into force the day after its publication in the Official Gazette.
The framework establishes rules for administrative cooperation and data confidentiality between national tax authorities, integrating international fiscal standards into Slovenia’s domestic system without requiring additional public funding.
Earlier, Slovenia signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 22 December 2025.
