Slovenia approves amendments to the Corporate Income Tax Act

31 October, 2019

On 23 October 2019, the Slovenian government adopted amendments to the Corporate Income Tax Act. The amendments are following: The Corporate income tax is increased from 19% to 20%;A minimum corporate tax at a rate of 7% is introduced which

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Slovenia implements the mandatory disclosure rules

31 August, 2019

On 28 May 2019, the Slovenian Parliament has approved the EU Directive on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6). The final Slovenian Mandatory Disclosure Rules legislation is significantly aligned to the

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Slovenia proposes to change the PIT & CIT rates

30 June, 2019

On 18 June 2019, the Ministry of Finance proposed changes to personal income tax (PIT) and corporate income tax (CIT) rates, which are expected to be introduced in 2020. The proposed measures are: Individual tax: An increase in the

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UK: Revisions to double tax agreement with Slovenia

12 October, 2018

The UK's bilateral double tax treaty with Slovenia has been updated as a result of changes made under the OECD’s multilateral instrument (MLI) for inclusion into bilateral treaties of tax treaty related provisions from the action plan on base

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OECD: Tax Policy Review of Slovenia

04 September, 2018

The OECD’s Tax Policy Review for Slovenia was issued on 3 September 2018. The OECD review considers that Slovenia must rebalance the tax mix away from employee social security contributions and towards personal income tax, value added tax (VAT)

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Slovenia publishes the clarification on MAP procedure

01 June, 2018

The Ministry of Finance of the Republic of Slovenia published the clarification on the Mutual Agreement procedure (MAP) on 7 May 2018, which is set out in the MAP scheme of the Slovenian Tax Treaty Network. The clarification provides detail in the

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Slovenia deposited its instrument of ratification of the MLI

25 March, 2018

The OECD announced on 22 March 2018 that the multilateral monvention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI) will first enter into force on 1 July 2018, following Slovenia’s deposit of the fifth

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Slovenia publishes detailed guidelines on CbC reporting

21 August, 2017

The Ministry of Finance (MoF) on 26 July 2017, issued detailed guidelines for Country-by-Country (CbC) reporting. The guidelines also include the form and instructions for submitting the CbC reporting notification and require the following essential

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Japan: DTA with Slovenia will enter into force on 23 August 2017

27 July, 2017

The Japanese Ministry of Finance on 26 July 2017 issued a press release announcing that the double taxation agreement (DTA) between Japan and Slovenia, signed on 10 September 2016, will enter into force on 23 August

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Slovenia publishes detailed rules on CbC reporting

16 July, 2017

The Slovenian government on 16 June 2017 published the regulation on country-by-country (CbC) reporting in the Official Gazette (No. 30/2017) which came into force on 29 June 2017. The Regulation provides a more detailed description of the rules on

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Slovenia: MoF plans for tax measures in 2017

05 July, 2017

The Slovenian Finance Minister (MoF) gave an overview of the fiscal measures to be taken in 2017 and the projected measures allocated into three main categories: i) Restructuring the tax burden on individuals and businesses; ii) improving the

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Slovenia: Proposal for more specific requirements for CbC reporting

23 May, 2017

The Slovenian Ministry of Finance on 19 April 2017 issued a proposal to amend the rules for the application of the Tax Procedures Act. The proposal provides more specific requirements for CbC reporting. In addition the proposal would introduce CbC

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Kazakhstan, Slovenia DTA enter into force

20 February, 2017

A Double Tax Agreement of 2016 between Kazakhstan and Slovenia has entered into force on 30th of December 2016. It has been applicable from 1st of January

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Slovenia publishes procedures on monthly corporate income tax advance payments

14 February, 2017

The tax authority issued guidelines on 3 February 2017 clarifying monthly advance payments of corporate income tax resulting from the increase in the corporate income tax rate from 17% to 19% as from 1 January 2017. In Slovenia, the advance payments

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Slovenia publishes CbC reporting guidelines

24 January, 2017

The Slovenian Financial Administration published a new guidance on the implementation of country-by-country (CbC) reporting on 12 January 2017. The new guidelines included in Action 13 of the OECD Action Plan on Base Erosion and Profit Shifting and

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Slovenia: Publishes advance pricing agreement rules

17 January, 2017

Details on the introduction of Advance Pricing Arrangements (APAs) are now available in the Official Gazette on 28 December 2016. Accordingly, the following rules will apply from January 2017: (i) The application of APA must be addressed to the

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Slovenia: DTA between Slovenia and Morocco ratified

10 January, 2017

The Income Tax Treaty of 2016 between Morocco and Slovenia was ratified on 15th December 2016 by Slovenia and published in official gazette of 30th December 2016. This treaty was signed on 5th April

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Slovenia: Publishes new individual income tax rates for 2017

19 December, 2016

The Ministry of Finance published the individual income tax rates on 9 December 2016, which is applicable from 2017. The new individual income tax schedule is set out below: Amount (EUR) Rate (%) up

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