Slovenia's Ministry of Finance has published draft bills on amendments to the Corporate Income Tax Act, the Income Tax Act, and the Value Added Tax Act. The main measures of each bill are summarized as follows:
Draft Bill on Amendments to the Corporate Income Tax Act
- The simplification of the interest deduction limitation rules by removing the old thin capitalization rule while maintaining the new 30% of EBITDA rule (currently both rules are applied), along with an increase in the safe h…