{"id":15664,"date":"2026-10-27T12:16:07","date_gmt":"2026-10-27T11:16:07","guid":{"rendered":"https:\/\/www.jadek-pensa.si\/posodobitev-vzorcne-konvencije-oecd-2025\/"},"modified":"2026-10-27T12:19:43","modified_gmt":"2026-10-27T11:19:43","slug":"posodobitev-vzorcne-konvencije-oecd-2025","status":"publish","type":"post","link":"https:\/\/www.jadek-pensa.si\/en\/posodobitev-vzorcne-konvencije-oecd-2025\/","title":{"rendered":"The 2025 Update to the OECD Model Tax Convention"},"content":{"rendered":"

When a Slovenian company does business abroad, or when an individual works abroad or receives a pension, dividends or interest from abroad, the question of which state may tax the income is generally determined by a convention for the avoidance of double taxation (the “DTC<\/strong>“). Most such conventions worldwide follow the same template \u2013 the Model Tax Convention on Income and on Capital (the “Model Convention<\/strong>“) of the Organisation for Economic Co-operation and Development (the “OECD<\/strong>“). On 18 November 2025, the OECD Council adopted an update to the Model Convention (the “2025 Update<\/strong>“), and on 30 September 2026 the 11th edition of the full version of the Model Convention incorporating that update was published.\u00b9<\/p>\n

The 2025 Update is the first since 2017. It supplements the text of the Model Convention with only one new provision, Article 25(6); all other changes are made to the commentary on the Model Convention (the “Commentary<\/strong>“).\u00b2 The guidance on working from home has attracted the most attention and is addressed in a separate article.\u00b3 This article discusses the other changes that are relevant to cross-border groups of companies.<\/p>\n

Key Changes at a Glance<\/h2>\n

The most important changes for taxpayers are: (i) the guidance on Article 9 concerning intra-group financing and the deductibility of interest; (ii) the rules on corresponding adjustments under Articles 7 and 9; (iii) the broader use of information exchanged under Article 26; (iv) the consideration of the simplified and streamlined approach known as Amount B<\/em> in the mutual agreement procedure and in arbitration; and (v) new Article 25(6) on the relationship with the General Agreement on Trade in Services. The Commentary on Article 5 also introduces an optional provision on natural resources, which is of lesser relevance for Slovenia. None of these changes in itself amends the DTCs currently in force.<\/p>\n

Interest Between Associated Enterprises: Deductibility Is a Matter of Domestic Law, Not of the DTC<\/h2>\n

Article 9 of a DTC allows a state to adjust the profits of an enterprise where its dealings with an associated enterprise are not conducted on the terms that would have been agreed between independent enterprises (the arm\u2019s length principle). To prevent the same profits from being taxed twice, the other contracting state generally reflects such an adjustment by making an appropriate reduction in the profits of its own enterprise (a corresponding adjustment).<\/p>\n

Until now, the Commentary addressed the relationship between Article 9 and domestic thin capitalisation rules by reference to a 1986 report of the Committee on Fiscal Affairs. According to that report, Article 9 did not prevent the application of such rules insofar as they merely brought the borrower\u2019s profits into line with the profits that could have been earned under arm\u2019s length conditions. What remained open, however, was how Article 9 relates to more recent rules which limit interest not only by reference to the arm\u2019s length standard but by means of a fixed ratio of profits, such as the EBITDA rule.\u2074<\/p>\n

The Commentary now clearly distinguishes between two questions. The first is whether the related-party transaction is in fact a loan at all or, for example, an equity contribution. States assess this either under the OECD Transfer Pricing Guidelines (the “Guidelines<\/strong>“) or under their domestic law, including case law. The second question is whether the agreed interest rate is at arm\u2019s length; this is to be determined under Chapters I, II, III and X of the Guidelines.\u2075 The key new distinction is that Article 9 merely allocates profits between associated enterprises, whereas the deductibility of a particular expense is governed by domestic law, subject to the DTC and in particular Article 24(4). As an example, the Commentary expressly refers to the interest limitation rules under Action 4 of the OECD\/G20 Base Erosion and Profit Shifting Project (the “BEPS Project<\/strong>“).\u2076 For instance, the borrower\u2019s state of residence disallows a deduction for part of the interest paid to an associated enterprise because it exceeds a statutory limit. In Slovenia, that limit is laid down in Article 54.c of the Corporate Income Tax Act (in Slovenian: Zakon o davku od dohodkov pravnih oseb<\/em>; Official Gazette of the Republic of Slovenia, No. 117\/06 as amended, the “ZDDPO-2<\/strong>“), which generally caps exceeding borrowing costs at 30% of EBITDA.\u2077 The lender\u2019s state, in which the interest is taxed as income, is not obliged to reduce its taxation as a result. According to the Commentary, this does not constitute double taxation that would have to be relieved under Article 9(2).\u2078<\/p>\n

With regard to corresponding adjustments, the Commentary previously provided that the other state is obliged to make an adjustment if it considers the primary adjustment justified both in principle and as regards the amount. Under the new guidance, that state makes the adjustment to the extent that it itself considers to be at arm\u2019s length, so the adjustment may also be only partial. Where the states disagree, they consult each other, including in the mutual agreement procedure.\u2079 For permanent establishments, the new paragraph 59 of the Commentary on Article 7 adds that the state which made the primary adjustment aligns its amount with the amount agreed in the mutual agreement procedure, so that the profits are consistent in both states.\u00b9\u2070 Slovenia maintains its reservation on both Articles, under which it may provide in a DTC that it will make a corresponding adjustment only if it considers the primary adjustment justified.\u00b9\u00b9<\/p>\n

The guidance strengthens the position of tax authorities, while DTCs do not protect taxpayers against domestic interest limitation rules. Double taxation may (at least partly) remain, and in such cases the mutual agreement procedure is of only limited effectiveness.<\/p>\n

Disputes: , Amount B and Arbitration<\/h2>\n

In the mutual agreement procedure under Article 25, the competent authorities of both states endeavour to eliminate taxation that is not in accordance with the DTC. The 2025 Update supplements the procedure in three respects.<\/p>\n

Article 25(6) and GATS<\/h3>\n

The General Agreement on Trade in Services (the “GATS<\/strong>“) excludes from dispute settlement on national treatment those measures that fall within the scope of a DTC. It was previously unclear what this meant; in addition, the GATS treated DTCs concluded before and after 1 January 1995 differently. Since 1995, the Commentary has therefore offered states an alternative provision. The 2025 Update replaces it with a new provision, Article 25(6), the only change to the text of the Model Convention itself: measures to which Article 24 on non-discrimination applies fall within the scope of the DTC, and any dispute on this matter is to be resolved by the competent authorities under Article 25(3) or under any other procedure they agree upon. Accordingly, a dispute on national treatment may be brought before the Council for Trade in Services only with the consent of both states, irrespective of when the DTC was concluded.\u00b9\u00b2 For taxpayers, the new provision is primarily of indirect relevance.<\/p>\n

Amount B<\/h3>\n

This is a simplified and streamlined approach to determining the arm\u2019s length return for baseline marketing and distribution activities, which the OECD added in February 2024 as an annex to Chapter IV of the Guidelines. The Commentary on Article 25 has not previously addressed it. Under the new guidance, in disputes concerning the profits of associated enterprises, both states must take certain paragraphs of that annex into account in the mutual agreement procedure and in arbitration; the same applies to the taxpayer when requesting the procedure. States that have not adopted the approach retain discretion.\u00b9\u00b3 The change is primarily relevant for distributors within multinational groups.<\/p>\n

Arbitration<\/h3>\n

The positions of states on mandatory arbitration under Article 25(5) have also changed: Hungary has withdrawn its reservation, while Colombia and Slovakia have entered one.\u00b9\u2074<\/p>\n

Exchange of Information: Broader Use of Information Received<\/h2>\n

Article 26 governs the exchange of information between tax administrations and its confidentiality. As tax administrations exchange information with increasing frequency, the question of the purposes for which they may use it is becoming ever more important.<\/p>\n

Until now, the Commentary specified to whom information received may be disclosed, for example to authorities that assess taxes or decide on appeals, as well as to the taxpayer and to witnesses. However, it did not expressly address whether information obtained in respect of one taxpayer may also be used in proceedings concerning another.<\/p>\n

Under the new guidance, the receiving state may also use the information received in dealing with other taxpayers, without notifying the sending state or obtaining its consent. Information may be disclosed to the taxpayer only to the extent that it affects the outcome of that taxpayer\u2019s tax matter.\u00b9\u2075 As regards aggregated data that do not identify individual taxpayers (for example, statistical data or internal summaries), it is clarified that such data are confidential, but may be disclosed to third parties provided that they do not reveal the identity of taxpayers and that the states consult each other on the matter and record that consultation in writing.\u00b9\u2076<\/p>\n

In practice, this means that information received by the Financial Administration of the Republic of Slovenia (the “FURS<\/strong>“) in a matter concerning a taxpayer\u2019s business partner or another group company may also be used in a tax audit of that taxpayer.<\/p>\n

Other Changes<\/h2>\n

Article 24<\/h3>\n

The view that additional information requirements for payments to non-residents, including a reversed burden of proof, do not constitute discrimination was previously set out in the Commentary on Article 9 as the view of almost all member countries. It is now expressly contained in paragraph 75 of the Commentary on Article 24, while the Commentary on Article 9 refers to Article 24 for the assessment of procedural rules.\u00b9\u2077<\/p>\n

Natural resources<\/h3>\n

The Commentary on Article 5 previously merely allowed states to agree on special rules for the exploration and exploitation of natural resources. It now offers a comprehensive optional provision: a permanent establishment arises after a shorter, bilaterally agreed period, and rules on gains from alienation and on employment have been added. Offshore exploration and related services are often short-term and lack a fixed place, and therefore do not reach the permanent establishment threshold. Resource-rich states have thus already agreed lower thresholds in their DTCs, but with widely differing provisions. By providing a uniform model, the OECD aims to ensure greater consistency and legal certainty.\u00b9\u2078 For Slovenia, this change is relevant only for future treaty negotiations.<\/p>\n

The other changes are mostly editorial or concern the positions of individual states. Slovenia has neither entered new reservations nor withdrawn existing ones.<\/p>\n

Relevance for Slovenian DTCs and the ZDDPO-2<\/h2>\n

The Model Convention is not an international treaty and is not binding on anyone in its own right. The OECD has published it since 1963 as a recommendation of the Council to member countries, and since 1992 it has been updated periodically. The majority of the more than 3,000 bilateral tax conventions are based on it or on the United Nations Model Convention, which itself draws on the OECD model.\u00b9\u2079 Slovenia has been a member of the OECD since 21 July 2010 and has more than 60 DTCs in force.\u00b2\u2070 It was among the first five jurisdictions for which, on 1 July 2018, the multilateral convention transposing the BEPS measures into existing DTCs entered into force.\u00b2\u00b9<\/p>\n

Under Article 8 of the Constitution of the Republic of Slovenia (in Slovenian: Ustava Republike Slovenije<\/em>; Official Gazette of the Republic of Slovenia, No. 33\/91-I as amended), ratified DTCs apply directly and take precedence over domestic tax legislation.\u00b2\u00b2 As international treaties, DTCs are interpreted in accordance with the Vienna Convention on the Law of Treaties. Under its general rule in Article 31(1), a treaty is to be interpreted in good faith in accordance with the ordinary meaning to be given to its terms in their context and in the light of its object and purpose. The Commentary is not legally binding, but it is an important means of interpretation, since states generally conclude DTCs on the basis of the Model Convention. It may be taken into account in establishing a special meaning of a term intended by the contracting states (Article 31(4)) or as a supplementary means of interpretation (Article 32).<\/p>\n

According to the OECD, changes to the Commentary should generally also be taken into account in interpreting conventions already concluded, except where they result from an amendment to the text of an article not contained in an older DTC. States and courts do not uniformly accept such dynamic interpretation.\u00b2\u00b3 Since the OECD presents the guidance on Article 9 as an interpretation of the existing text, in our assessment the argument for taking it into account also in respect of older Slovenian DTCs is strong, though not conclusive. New provisions, such as Article 25(6), take effect only once both states include them in a particular DTC. In its guidance, the FURS expressly states that the Commentary, as amended in 2017 and 2025, assists in the interpretation of international treaties.\u00b2\u2074<\/p>\n

Two Practical Examples<\/h2>\n

Loan from a German parent company<\/h3>\n

A Slovenian subsidiary has received a loan from its German parent company at an arm\u2019s length interest rate. Because its exceeding borrowing costs exceed the threshold under Article 54.c of the ZDDPO-2, part of the interest is not deductible in Slovenia, while in Germany the interest is fully taxed as income of the parent company. According to the Commentary on Article 9, this is a matter of domestic law. Germany is not obliged to adjust its taxation, and a mutual agreement procedure is unlikely to succeed. The position is different if the FURS partly recharacterises the loan as equity or reduces the interest rate because it is not at arm\u2019s length. In that case, there is an adjustment under Article 9(1), which raises the question of a corresponding adjustment in Germany, but only to the extent that the German tax authority considers to be at arm\u2019s length.<\/p>\n

Transfer pricing adjustment abroad<\/h3>\n

The tax authority of another state increases the profits of an associated company on the ground that the prices for services charged by the Slovenian company were too high. Slovenia will reduce the profits of the Slovenian company only if and to the extent that it considers the primary adjustment justified. The taxpayer should therefore anticipate the possibility of a partial corresponding adjustment and consider, in good time, initiating a mutual agreement procedure in which, under the new Commentary, the states consult each other on the appropriate amount.<\/p>\n

And Working from Home?<\/h2>\n

The most widely discussed change, however, is the new set of criteria for determining when an employee\u2019s home in another state constitutes a permanent establishment of the employer. These criteria replace former paragraphs 18 and 19 of the Commentary on Article 5,\u00b2\u2075 and the FURS incorporated them into its guidance in March 2026.\u00b2\u2076 They are discussed in more detail in the article by T. Sva\u017ei\u010d and I. Muzaferovi\u0107 in Pravna praksa<\/em>.\u00b2\u2077<\/p>\n

Notes<\/h2>\n
    \n
  1. OECD, Model Tax Convention on Income and on Capital 2025 (Full Version)<\/a>, 30 September 2026.<\/li>\n
  2. OECD, The 2025 Update to the OECD Model Tax Convention<\/a>, 19 November 2025, Executive summary, p. 5.<\/li>\n
  3. Sva\u017ei\u010d and I. Muzaferovi\u0107, “Stalna poslovna enota desetletje po Ukrepu 7 BEPS: \u010dezmejno delo od doma kot dav\u010dno tveganje delodajalca” [The Permanent Establishment a Decade after BEPS Action 7: Cross-Border Working from Home as a Tax Risk for the Employer], Pravna praksa<\/em>, No. 38\/2026, supplement, 8 October 2026.<\/li>\n
  4. OECD, The 2025 Update to the OECD Model Tax Convention<\/a>, paragraph 55 (deleted paragraph 3 of the Commentary on Article 9).<\/li>\n
  5. , new paragraph 3 of the Commentary on Article 9.<\/li>\n
  6. , paragraph 3.1 of the Commentary on Article 9.<\/li>\n
  7. Article 54.c ZDDPO-2, introduced by the ZDDPO-2T (Official Gazette of the Republic of Slovenia, No. 12\/24) and amended by the ZDDPO-2U<\/a> (Official Gazette of the Republic of Slovenia, No. 100\/24).<\/li>\n
  8. OECD, cit.<\/em> (note 2), paragraph 6.1 of the Commentary on Article 9.<\/li>\n
  9. , paragraph 6 of the Commentary on Article 9.<\/li>\n
  10. , paragraph 59 of the Commentary on Article 7.<\/li>\n
  11. , paragraph 19 of the Commentary on Article 9 and paragraph 98 of the Commentary on Article 7.<\/li>\n
  12. , Article 25(6) and paragraphs 88 to 94 of the Commentary on Article 25.<\/li>\n
  13. , paragraphs 12.1, 38 and 63 of the Commentary on Article 25.<\/li>\n
  14. , paragraphs 97 and 102 of the Commentary on Article 25.<\/li>\n
  15. , paragraph 12 of the Commentary on Article 26.<\/li>\n
  16. , paragraph 11 of the Commentary on Article 26.<\/li>\n
  17. , paragraph 75 of the Commentary on Article 24 and paragraph 4 of the Commentary on Article 9.<\/li>\n
  18. , paragraphs 170 to 203 of the Commentary on Article 5.<\/li>\n
  19. OECD, Recommendation of the Council concerning the Model Tax Convention on Income and on Capital<\/a>, 23 July 1992, paragraphs 6, 9 and 11; B. J. Arnold, An Introduction to Tax Treaties<\/a>, United Nations, paragraphs 1, 16 and 23.<\/li>\n
  20. STA, Slovenia Formally Becomes OECD Member<\/a>, 21 July 2010; Ministry of Finance, Seznam veljavnih konvencij o izogibanju dvojnega obdav\u010devanja dohodka in premo\u017eenja<\/em><\/a> [List of Conventions for the Avoidance of Double Taxation of Income and Capital in Force], as at 1 January 2026.<\/li>\n
  21. EY, BEPS Multilateral Convention will enter into force on 1 July 2018 for first five jurisdictions<\/a>, 23 March 2018.<\/li>\n
  22. FURS, Stalna poslovna enota nerezidenta<\/em><\/a> [Permanent Establishment of a Non-Resident], 2nd edition, February 2025, item 1.0.<\/li>\n
  23. OECD, Model Tax Convention on Income and on Capital 2025 (Full Version)<\/a>, paragraph 35 of the Introduction; De Brauw, OECD Commentaries: how they affect interpretation of double tax treaties after adoption<\/a>, 15 April 2021.<\/li>\n
  24. FURS, Stalna poslovna enota nerezidenta<\/em><\/a> [Permanent Establishment of a Non-Resident], 3rd edition, March 2026.<\/li>\n
  25. OECD, The 2025 Update to the OECD Model Tax Convention<\/a>, paragraphs 44.1 to 44.21 of the Commentary on Article 5.<\/li>\n
  26. FURS, Stalna poslovna enota nerezidenta<\/em><\/a> [Permanent Establishment of a Non-Resident], 3rd edition, March 2026, item 3.1.5.<\/li>\n
  27. Sva\u017ei\u010d and I. Muzaferovi\u0107, op. cit.<\/em> (note 3).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Intra-Group Interest, Disputes and Exchange of Information…<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[32],"tags":[44],"class_list":["post-15664","post","type-post","status-publish","format-standard","hentry","category-expert-articles","tag-tax-law"],"acf":[],"yoast_head":"\nThe 2025 Update to the OECD Model Tax Convention - Jadek & Pensa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jadek-pensa.si\/en\/posodobitev-vzorcne-konvencije-oecd-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The 2025 Update to the OECD Model Tax Convention - Jadek & Pensa\" \/>\n<meta property=\"og:description\" content=\"Intra-Group Interest, Disputes and Exchange of Information...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.jadek-pensa.si\/en\/posodobitev-vzorcne-konvencije-oecd-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Jadek & Pensa\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-27T11:16:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T11:19:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.jadek-pensa.si\/wp-content\/uploads\/2024\/12\/social-image-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maru\u0161a Lenar\u010di\u010d\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maru\u0161a Lenar\u010di\u010d\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/\"},\"author\":{\"name\":\"Maru\u0161a Lenar\u010di\u010d\",\"@id\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/#\\\/schema\\\/person\\\/1dc82fb4840bf0a47c9a1b4b953b77dc\"},\"headline\":\"The 2025 Update to the OECD Model Tax Convention\",\"datePublished\":\"2026-10-27T11:16:07+00:00\",\"dateModified\":\"2026-10-27T11:19:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/\"},\"wordCount\":8,\"commentCount\":0,\"keywords\":[\"Tax Law\"],\"articleSection\":[\"Expert articles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/\",\"url\":\"https:\\\/\\\/www.jadek-pensa.si\\\/en\\\/posodobitev-vzorcne-konvencije-oecd-2025\\\/\",\"name\":\"The 2025 Update to the OECD Model Tax Convention - 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