On 29 September 2017, draft legislation was submitted to the Slovenian parliament to amend the countries Lump-sum Expense Deduction Scheme for small companies. The main change to the scheme is an increase in the qualifying threshold from EUR 100,000 tax annual taxable income to EUR 150,000, along with a mandatory exit rule if the average annual taxable income exceeds the threshold in two consecutive periods. In addition, related party income will be considered in determining if the threshold is met. Lastly, the lump sum deduction is capped at EUR 40,000, which is increased to EUR 80,000 if employing at least...