Tax Law

Slovenia's affiliation with European integration and subsequent full membership of the European Union have led to fundamental changes in the system of tax legislation. These changes affected the value added tax, the corporate income tax and the personal income tax, which has been fully alligned with the legal order of the European Union. In terms of corporate income tax, a consolidated corporate tax base has been introduced, covering all EU company activities, including their parent companies or subsidiaries registered in any EU country. This consolidated corporate tax base applies to mergers, divisions and transfers of property between companies from different EU countries. It also applies to interest and license fee payments between those companies.
 
Due to the extent and complexity of tax legislation, tax subjects frequently require expert assistance with planning of the business process, as the tax aspects of business have a decisive effect upon the final decision regarding its implementation. Expert assistance is also required in cases of tax audit or with regards to the interpretation of tax legislation in day-to-day business operations.