Details of the new income and capital tax treaty and protocol between Slovenia and the United Kingdom, signed on 13 November 2007, have become available. The treaty was concluded in Slovenian and English language, each text having equal authenticity. The treaty generally follows the OECD Model Convention..
The maximum rates of withholding tax are:
- 15% on dividends. The rate is 0% if the beneficial owner of the dividends is a company which holds directly at least 20% of t…