Slovenia Amends Corporate Income Tax Act in Relation to Permanent Establishments, Capital Gains, and Interest Deduction Restrictions

Slovenia published the Act on Amendments to the Corporate Income Tax Act (ZDDPO-2T) in the Official Gazette on 9 February 2024. The measures of the Act include:

• New rules to limit the avoidance of permanent establishment (PE) status through commissionaire arrangements and similar strategies;
• A reduction in the activity period for a construction PE to be considered constituted from 12 months to 6 months;
• New rules to limit the avoidance of PE status through splitting-up of activities to take…