Slovenia proposes changes corporate income tax law
Slovenia's government has presented a draft bill (EVA: 2024-1611-0039) to the parliament on 25 October 2024, proposing several amendments to the corporate income tax law. Tax loss carry-forward limitation The bill suggests limiting the
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Switzerland, Slovenia amending protocol enters into force
The amending protocol of income and capital tax treaty between Switzerland and Slovenia entered into force on 16 October 2024. Signed on 30 May 2023, this protocol marks the second amendment to the treaty. The protocol will apply from 1 January
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Saudi Arabia, Slovenia to conclude tax treaty
During the recent Future Investment Initiative conference in Riyadh, held from 29 to 31 October 2024, officials from Saudi Arabia and Slovenia convened to discuss bilateral relations, including the potential establishment of an income tax
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Andorra, Slovenia negotiates tax treaty
Representatives from Andorra and Slovenia convened to outline a roadmap for bilateral cooperation, which includes negotiating an income tax treaty. The announcement was made by Andorran government officials on 9 September 2024. A tax treaty is a
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Australia, Slovenia sign tax treaty
The Australian government announced on 9 September 2024 that it signed a new tax treaty with Slovenia. The tax treaty treaty is the first between the two countries and marks a significant milestone in the bilateral relationship. Once in force,
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Switzerland ratifies tax treaty protocol with Slovenia
Switzerland has announced its decision to ratify the pending protocol to the 1996 income and capital tax treaty with Slovenia, published in the Official Gazette on 25 June, 2024. Signed on 30 May 2023, this protocol marks the second amendment to
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Slovenia proposes amendments to Income Tax Act
Slovenia's Ministry of Finance announced the Draft Bill on Amendments to the Income Tax Act on 6 June, 2024. The main measures of the bill include a special tax allowance which has been introduced for new resident workers, which offers a
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Slovenia proposes amendments to Corporate Income Tax Act
Slovenia's Ministry of Finance announced the Draft Bill on Amendments to the Corporate Income Tax Act on 6 June, 2024. The bill simplifies the interest deduction limitation rules by eliminating the existing thin capitalisation rule while
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Switzerland ratifies tax treaty with Slovenia
The Swiss Council of States, the upper house of parliament, approved the ratification of the 1996 income and capital tax treaty with Slovenia on 30 May, 2024. The protocol implements the minimum standards for double taxation agreements. Signed
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Slovenia proposes amendments to VAT Act
Slovenia's Ministry of Finance announced the Draft Bill on Amendments to the Value Added Tax Act on 6 June, 2024. The main measures of the bill states that the VAT registration threshold will be increased from EUR 50,000 to EUR 60,000; The
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Slovenia & Armenia update tax treaty to combat profit shifting
Slovenia's Ministry of Finance has released an updated tax treaty with Armenia, incorporating provisions from the Multilateral Convention (MLI) to combat tax avoidance. This revised agreement aims to close loopholes and prevent companies from
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Slovenia enacts adjustments to permanent establishment and interest limitation regulations
On 9 February 2024, Slovenia officially released the Act amending the Corporate Income Tax Act (ZDDPO-2T) in the Official Gazette. The provisions outlined in the legislation encompass: Preventing PE status misuse: New rules limit on strategies
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IMF Report Discusses the Economy of Slovenia
On 30 January 2024 the IMF issued a report following discussions with Slovenia under Article IV of the IMF’s articles of agreement. The Slovenian economy has recovered from the pandemic but has been affected by the war in Ukraine. Following a
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Slovenia implements temporary tax increases, new measures for financial recovery
As previously reported, Slovenia introduced a new Act on reconstruction, development, and provision of financial resources (referred to as " Act on the Reconstruction, Development and Provision of Financial Resources"). The Act implements a
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Slovenia gazettes law applying Pillar 2 global minimum tax rules
On 21 December 2023, Slovenia released the Minimum Tax Act No.131 of 22 December 2023 through the Official Gazette, outlining the adoption of the Pillar 2 global minimum tax as per the guidelines of Council Directive (EU) 2022/2523. The law
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Slovenia accepts draft bill implementing Pillar 2 global minimum tax
On 22 November 2023, the Slovenian government presented a draft bill to the National Assembly for the implementation of the Pillar 2 global minimum tax rule in accordance with Council Directive (EU) 2022/2523. The draft bill aims to establish a
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Slovenia proposes temporary additional bank tax and corporate income tax rate increase
Slovenia has announced plans to introduce a new 0.2% tax on banks' balance sheets and raise the corporate income tax (CIT) from 19% to 22% to fund measures to support areas affected by the floods of August 2023. The temporary bank tax will be in
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Slovenia: MoF issues a draft bill to amend the corporate income tax law
On 17 October 2023, the Slovenian Ministry of Finance (MoF) issued a draft bill to amend the corporate income tax law. Once adopted by the Slovenian parliament the amendments will apply from 1 January 2024. The following amendments are
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