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Slovenia Corporate Tax Rate Increase and Other Measures for 2017

14 November 2016

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Approved Changes

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Slovenia

On 4 November 2016, the law amending the Corporate Income Tax Act was published in Slovenia's Official Gazette. The amendments include: An increase in the corporate tax rate from 17% to 19%; The abolishment of tax relief for donations to political parties; The repeal of the special rates and capital gains exemption on equity holdings disposals for venture capital companies; and The disallowance of the recognition of goodwill amortization as an expense for tax purposes. The changes apply from 1 January 2017. Click the following link for the amendment law and an overview of the changes (both in Slovenian language).