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Slovenia Publishes Laws for 2020 Reform Measures

|Approved Changes|Slovenia
Slovenia

Slovenia published the laws for the implementation of the 2020 reform measures in the Official Gazette on 5 November 2019. The laws and the main measures are summarized as follows:

Law No. 2926 on amendments to the taxation of income from the disposal of derivative financial instruments

Law No. 2926 includes adjustments in the determination of the tax base for the disposal of derivatives and increases in the tax rates as follows:

  • 27.5% general rate (up from 25.0%)
  • 20% if held at least fi…

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