Slovenia: Proposal for more specific requirements for CbC reporting
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
See MoreKazakhstan, Slovenia DTA enter into force
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
See MoreSlovenia publishes procedures on monthly corporate income tax advance payments
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
See MoreSlovenia publishes CbC reporting guidelines
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
See MoreSlovenia: Publishes advance pricing agreement rules
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
See MoreSlovenia: DTA between Slovenia and Morocco ratified
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
See MoreSlovenia: Publishes new individual income tax rates for 2017
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
See MoreSlovenia: Publishes new R&D tax incentives guidance
The Financial Administration recently published guidance on the application of research and development (R&D) tax incentives. The guidance specifies the following: In order to qualify for the R&D tax incentives, the activity must meet
See MoreSlovenia: Amendments to the Corporate and individual income tax rates
The parliament adopted a tax reform consisting of amendments to the Personal Income Tax Law, Corporate Income Tax Law and Tax Procedure Law on 27 September 2016. The amendments will enter into force from 1 January 2017. The main changes are as
See MoreSlovenia: Publishes proposal for amending corporate income tax
The government published a proposal on 12 of July 2016, for amending the Corporate Income Tax Law. According to the proposal, the corporate income tax rate will be increased to 19% from 17% and which is effective from 1 January 2017. Similarly, the
See MoreSlovenia: Publishes R&D tax incentives guidance
The Financial Administration published the guidance on the application of research and development (R&D) tax incentives on 14 July 2016. According to the guidance, companies may claim a 100% corporate income tax base reduction for qualifying
See MoreSlovenia: publishes proposal for amendments to the corporate income tax law
Recently, the government published several proposals for amendments to the individual and corporate income tax laws with the aim of balancing the tax burden between companies and individuals. According to the proposals, the corporate income tax
See MoreDTA between Morocco and Slovenia signed
An Income Tax Treaty (2016) between Morocco and Slovenia was signed on 5th April 2016 in
See MoreIMF report comments on tax policy in Slovenia
On 29 March 2016 the IMF issued a concluding statement on the completion of discussions with Slovenia under Article IV of its articles of agreement. The report notes that employment and private consumption have been strengthened by an export led
See MoreSlovenia: Changes to Corporate Income Tax Law
The Ministry of Finance proposed amendments to the Corporate Income Tax Law on 10 November 2015. Once adopted by the Slovenian parliament the amendments will apply from 1 January 2016. The following amendments are proposed: Decrease of tax
See MoreSlovenia: Changes to corporate income tax law enter into force
The amendments to the Corporate Income Tax Law were published on 3 November 2015, in the Official Gazette No. 83/2015. The Law entered into force on 4 November 2015. The amendments to the Corporate Income Tax Law include: - Implementation of
See MoreSlovenia: Ministry of Finance Clarifies MAP under tax treaties
The Ministry of Finance published a document answering frequently asked questions (FAQs) concerning the mutual agreement procedure (MAP) under tax treaties on 17 August 2015. The answers provide, inter alia, the following clarifications: who may
See MoreSlovenia: Procedures for Advance Pricing Agreements
The Ministry of Finance has published proposed changes to the Slovenian Tax Procedure Act. The envisaged amendments bring a broad variety of important amendments regarding automatic exchange of information and elimination of administrative
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