OrbitaxSlovenia Finalizing Measures for Corporate Tax Rate Increase, Minimum Tax, and ATAD Exit Tax and Hybrid Mismatch Rules
|Proposed Changes|Slovenia
Slovenia's Ministry of Finance is reportedly finalizing several proposed corporate income tax amendments. These include:
- An increase in the standard corporate income tax rate from 19% to 20%;
- The introduction of a minimum corporate tax rate of 7% that includes limitations on the application of tax reliefs and tax losses;
- The implementation of the exit tax rules of the EU Anti-Tax Avoidance Dir…
