Slovenia published the Act on Amendments to the Corporate Income Tax Act in the Official Gazette on 26 November 2024. The measures include: The simplification of the interest deduction limitation rules by removing the old thin capitalization rule while maintaining the new 30% of EBITDA rule (currently both rules are applied), along with an increase in the safe harbor from EUR 1 million to EUR 3 million; The introduction of a five-year limit on the carry forward of tax losses, with a transitional five-year limit for tax losses already accrued before 2025, which is down from the original proposal for...