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Tax Treaty between Kazakhstan and Slovenia has Entered into Force

21 February 2017

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Treaty Development

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Kazakhstan-Slovenia

According to an update from the Kazakh Ministry of Finance, the income tax treaty with Slovenia entered into force on 30 December 2016. The treaty, signed 10 March 2016, is the first of its kind between the two countries. Taxes Covered The treaty covers Kazakhstan corporate income tax, individual income tax, and tax on property of legal entities and individuals. It covers Slovenian tax on income of legal persons, tax on income of individuals, and tax on property. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's...