The Slovenian government recently issued a release clarifying that aid received under measures implemented in response to the COVID-19 pandemic is considered taxable income and must be included according to accounting rules in corporate and individual income tax returns. For corporate income tax returns in particular, this includes social security contribution subsidies (exemptions), partial reimbursement of uncovered fixed costs, reimbursement of wage compensation for workers, part-time work subsidies, and the crisis allowance.