As previously reported, the Slovenian government approved the Act on Reconstruction, Development, and Provision of Financial Resources in November 2023, which was subsequently approved by parliament and published in the Official Gazette on 22 December 2023. The Act introduced two main tax measures. The first measure is a temporary increase in the corporate tax rate from 19% to 22% that applies for the calendar years 2024, 2025, 2026, 2027, and 2028. The amount represented by the difference of three percentage points is earmarked revenue for the Reconstruction Budget Fund. The second measure is the introduction of a temporary 0.2% tax...