6 December, 2018

Expected Amendment to the Corporate Income Tax Act

The Government of the Republic of Slovenia recently submitted to the Parliament an amendment to the Corporate Income Tax Act (ZDDPO-2). The Amendment to the ZDDPO-2 partly incorporates Council Directive 2016/1164 into the Slovene tax legislature and enshrines the General-Anti-Avoidance-Rule (GAAR), aimed at safeguarding against corporate income tax avoidance and preventing schemes that result in obtaining unlawful tax advantages. The amendment also enshrines the term controlled companies, i.e. a foreign company in which the taxpayer has a shareholding of more than 50% and in which the profits actually paid are less than half of the DDPO that would have been charged to the company under the provisions of the ZDDPO-2. It is expected that the amended ZDDPO-2 shall come into force on January 1st, 2019.

RELATED POSTS
Amendment to Slovenian Public Procurement Act

Amendment to Slovenian Public Procurement Act

On 20 February 2018, the Act amending the Public Procurement Act (the “PPA-3”) was adopted and has become operational on…

READ MORE
Our New Website

Our New Website

We are proud to announce the launch of our new website. As we strive for excellence in every aspect of…

READ MORE
We are recognised and recommended Law Firm

We are recognised and recommended Law Firm

We are very proud of our work, and hard work does pay off. As a result of our pursuit of…

READ MORE

Let's connect

Let us know how we can help you and your business.

Dalmatinova ulica 2
SI-1000 Ljubljana, Slovenia

+386 59 097 400
+386 59 097 410

E-mail: info@s-k.law