Close
An overview by LeitnerLeitner, Taxand Slovenia
Slovenia has recently introduced a series of significant legislative changes affecting employers, employees and businesses. From this year, all employees are entitled to a Christmas bonus of half the minimum wage, exempt from income tax and social security contributions, with payment by 18 December or, in limited cases, by 31 March.
From 2028, e-invoicing will be mandatory for all business-to-business transactions. The 2026 Employee Share Ownership Plan Act establishes employee ownership cooperatives with tax incentives for companies and employees, including deductible contributions, reduced corporate tax bases and favourable capital gains treatment. Amendments to Corporate Income Tax also introduces a zero per cent rate for qualifying investment funds and tightens the definition of a business for tax-neutral reorganisations. Lump-sum taxation for sole entrepreneurs is revised with higher thresholds and new two-tier rates. Finally, gains on derivative financial instruments will be taxed at a flat 25 per cent.
Tax experts from our Slovenian member firm LeitnerLeitner have published a more detailed overview of these reforms which can be read here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.
Corporate Profit Tax | E-invoicing | Employee | Income Tax | International | Reporting | Tax | Tax Policy | Tax Reform