Slovenia: Clarification of tax treatment of disposal of impaired financial instruments
Previously disallowed impairment losses become deductible if the sale price is below the acquisition cost.
june 10, 2026
The tax authorities on March 20, 2026, clarified the income tax treatment of impaired financial instruments for corporate taxpayers.
The clarification provides that, on disposal of an impaired instrument, income corresponding to previously non‑deductible impairment losses is excluded from the tax base, while any excess gain is taxed under special rules with partial exemptions subject to conditions.
Previously disallowed impairment losses become deductible if the sale price is below the acquisition cost.
For more information, contact a KPMG tax professional in Slovenia:
Katarina Šerak | katarina.serak@kpmg.si