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Slovenia Publishes Synthesized Texts of MLI Impacted Tax Treaties with Austria, France, Israel, Lithuania, Poland, Serbia, the Slovak Republic, and the UK

Slovenia's Ministry of Finance has published synthesized texts of the tax treaties with Austria, France, Israel, Lithuania, Poland, Serbia, the Slovak Republic, and the UK as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI generally applies for the treaties as follows:

1997 Austria-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Austria and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 January 2019.

2004 France-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by France and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2007 Israel-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019;
  • with respect to all other taxes levied by Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019; and
  • with respect to all other taxes levied by Israel, for taxes levied with respect to taxable periods beginning on or after 1 January 2020.

2000 Lithuania-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Lithuania and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

1996 Poland-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Poland and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 January 2019.

2003 Serbia-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Serbia and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 April 2019.

2003 Slovak Republic-Slovenia Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by the Slovak Republic and Slovenia, for taxes levied with respect to taxable periods beginning on or after 1 July 2019.

2007 Slovenia-UK Tax Treaty – MLI applies:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2019; and
  • with respect to all other taxes levied by Slovenia and the UK, for taxes levied with respect to taxable periods beginning on or after 1 April 2019.

The above synthesized texts are provided in English and Slovenian language, except for the treaty with France, which is currently only provided in Slovenian language.

MLI synthesized texts of Slovenia's tax treaties can be found on the Ministry of Finance MLI webpage.

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