Slovenia enacts adjustments to permanent establishment and interest limitation regulations

February 19, 2024

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

February 01, 2024

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 gazettes law applying Pillar 2 global minimum tax rules

January 05, 2024

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

November 30, 2023

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

November 30, 2023

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

October 27, 2023

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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Slovenia: Tax agency declares CbC reporting deadline

October 16, 2023

On 10 October 2023, the Slovenian Tax Agency (Financial Administration) declared that country-by-country (CbC) reports for the fiscal year ending on 31 December 2022 , submission is a mandatory requirement by 31 December 2023. Taxpayers must submit

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Slovenia adapts tax procedures Act to implement DAC7 regulations

June 20, 2023

Slovenia has recently introduced amendments to its tax procedures Act in order to implement the provisions of DAC7 (Council Directive EU/2021/514). This directive, adopted on 22 March 2021, seeks to enhance the exchange of information regarding

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Slovenia updates the TP guidelines

February 15, 2022

On 31 January 2022, the Slovenian Ministry of Finance updated the transfer pricing (TP) guidelines. The revised guidance includes the new documentation requirements and procedures for determining income and transfer pricing, including for

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OECD: Peer review reports on making tax dispute resolution more effective

May 25, 2021

On 25 May 2021 the OECD released a further batch of eight Stage Two peer review reports in relation to making dispute resolution mechanisms more effective under BEPS Action 14. The minimum standard under BEPS action 14 is concerned with

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Slovenia: MoF proposes several amendments to tax changes

April 30, 2021

On 16 April 2021, the Slovenian Ministry of Finance (MoF) has proposed several amendments to tax changes including the Bill on Amendments to the Value Added Tax (VAT) Act, the Bill on Amendments to the Corporate Income Tax Act, and the Bill on

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Slovenia extends deferral of tax payment amid COVID-19

April 08, 2021

On 24 March 2021, Slovenia has published a decision regarding deferral of tax payment and installment measures to mitigate the consequences of the second wave of the COVID-19 pandemic. According to this decision, the Tax Authority may grant

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Slovenia extends the deadlines for annual reports and tax returns

March 29, 2021

On 17 March 2021, the Slovenian Ministry of Finance released an announcement providing the extension of deadlines for annual reports and tax returns by one month. Accordingly, the deadline for submitting reports to the Agency of the Republic of

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Slovenia extends individual tax return deadline for 2019

August 05, 2020

On 31 July 2020, Slovenia has extended the individual income tax returns deadline from 15 July 2020 to 31 August 2020. The extension has been announced due to the ongoing COVID-19

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DAC6 Updates: Optional deferral of DAC6 reporting deadlines

July 30, 2020

On 24 June 2020, the European Council reached agreement on an optional 6-month postponement to the reporting deadlines for relevant taxpayers under EU Directive 2018/822 (DAC6), and a delay to the exchange of information under

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Slovenia extends deadlines for DAC6 reporting amid COVID-19

July 06, 2020

On 30 June 2020, the Slovenian Financial Administration published a statement regarding deferral of reporting on EU cross-border arrangements (DAC6) due to COVID-19 pandemic. All reporting and data exchange deadlines in 2020, the first

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Slovenia: Tax measures due to COVID 19 pandemic

April 12, 2020

On 2 April 2020, The Slovenian Parliament has approved an Act as a consequence of the epidemic of an infectious disease COVID-19. The Act contains several tax measures to mitigate the financial impact of the present circumstance. The main tax

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Slovenia: Financial Administration publishes new guidance on DAC6

April 12, 2020

On 2 April 2020, the Slovenian Financial Administration published new guidance on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6). The guidelines describe the scope of the reporting obligations, including the hallmarks

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