Slovenia: Changes to taxation of derivative financial instruments and corporate income tax
Effective January 1, 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