Slovenia Finalizing Measures for Corporate Tax Rate Increase, Minimum Tax, and ATAD Exit Tax and Hybrid Mismatch Rules

Slovenia's Ministry of Finance is reportedly finalizing several proposed corporate income tax amendments. These include:

• An increase in the standard corporate income tax rate from 19% to 20%;
• The introduction of a minimum corporate tax rate of 7% that includes limitations on the application of tax reliefs and tax losses;
• The implementation of the exit tax rules of the EU Anti-Tax Avoidance Directive (ATAD1); and
• The implementation of the hybrid mismatch rules of ATAD2 to counter double deduc…