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Slovenia: Changes to taxation of derivative financial instruments and corporate income tax

Effective January 1, 2026

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january 14, 2026

The government in November 2025 approved two tax-related bills that would:

  • Reduce the tax rate on profits from the disposal of derivative financial instruments to 25% (from 27.5%), regardless of the holding period
  • Amend the corporate income tax law to:
    • Clarify the 0% tax regime for certain alternative investment funds
    • Reduce the required profit distribution rate to 75%
    • Exclude unrealized gains from distribution requirements
    • Refine the definition of “branch of activity” to align with the EU Merger Directive

Both bills are proposed to be effective January 1, 2026.


For more information, contact a KPMG tax professional in Slovenia:

Darja Malogorski Zigante | darja.malogorski@kpmg.si

Matej Lampret | matej.lampret@kpmg.si

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