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 Directive (ATAD1); and The implementation of the hybrid mismatch rules of ATAD2 to counter double deduction and deduction without inclusion mismatches. The measures are to apply from 1 January 2020. Further details will be published once available.