On 20 September 2023, the Slovenian National Assembly (lower house of parliament) approved the ratification of the pending protocol to the 1996 income and capital tax treaty with Switzerland. The protocol, signed 30 May 2023, includes a revised title and preamble in line with BEPS minimum standards and a new Article 27A (Entitlement to Benefits). The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.