On 28 May 2010, the parliament adopted amendments to the Corporate Income Tax Law and Personal Income Tax Law. The amendments, which are summarized below, were published in the Official Gazette No. 43/10 on 31 May 2010, and become effective from 1 January 2010. Withholding taxes Withholding tax is exempt for interest payments from debt securities issued by companies incorporated under Slovenian legislation and listed in an EU or OECD Member State. In order to qualify for the exemption, debt securities may not contain swap options.