On 4 November 2016, the law amending the Corporate Income Tax Act was published in Slovenia's Official Gazette. The amendments include:
- An increase in the corporate tax rate from 17% to 19%;
- The abolishment of tax relief for donations to political parties;
- The repeal of the special rates and capital gains exemption on equity holdings disposals for venture capital companies; and
- The disallowance of the recognition of goodwill amortization as an expense for tax purposes.
The changes apply fr…