On 2 October 2023, Slovenia published the law for the ratification of the pending protocol to the 1996 income and capital tax treaty with Switzerland. The protocol, signed 30 May 2023, includes a revised title and preamble in line with BEPS minimum standards and a new Article 27A (Entitlement to Benefits). The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.