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Slovenia Removes Liechtenstein from List of Non-Cooperative Jurisdictions

11 July 2017

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Approved Changes

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Slovenia-Liechtenstein

Slovenia has published Decision No. 1606 of 7 June 2017 in the Official Gazette. The Decision terminates Decision No. 3537 of 21 July 2008, which had added Liechtenstein as a non-cooperative jurisdiction with respect to information exchange. The effect of the removal is in relation to Articles 59 and 70 of the Corporate Income Tax Act, which include certain tax relief on charitable donations paid, including to EU/EEA countries, and tax relief on dividends paid to EU/EEA countries, subject to conditions. Both of the Articles include the provision that the relief will not apply if paid to a country that...