General information - types of securities, deadlines, other market specifics - Slovenia (CEU)
Types of securities
The eligible securities issued in Slovenia are as follows:
- Government bonds
- Corporate bonds
- Treasury bills
- Commercial Papers
- Certificates of Deposit
- Equities
Types of beneficial owner
The types of eligible beneficial owner recognised for tax purposes in Slovenia:
- Residents of Double Taxation Treaty (DTT) countries
- Non-resident legal entities
- EU parent company/subsidiary
- EU/EEA resident entities
Deadlines for reclaim of withholding tax
Statutory deadline for reclaiming withholding tax
The withholding tax reclaim must be filed with the Slovenian Tax Authorities no later than five years following the date on which the income was paid.
Clearstream deadline for standard refund applications
The deadline by which Clearstream must receive the documentation for a standard refund application is at the latest two months before the statutory deadline. All standard refund applications received after this deadline will be processed by Clearstream on a “best efforts” basis. However, in such a case, Clearstream will apply an extra charge and accepts no responsibility for forms that have not reached the Slovenian Tax Authorities by the date considered being the statute of limitations deadline.
When are refunds received?
The estimated time for receiving a refund is 30 days from the date of receipt by the Slovenian Tax Authorities. This timing can vary depending on when the application is filed and on the complexity of the information supplied in the reclaim form.
Notes on tax reclaims
Clients warrant the completeness and accuracy of the information they supply to Clearstream.
It is the client's responsibility to determine any entitlement to a refund of tax withheld, to calculate the amount due and to correctly complete the required forms in due time. Clearstream is under no obligation to carry out any investigation in respect of such information.
With respect to reclaims in general, clients are reminded that Clearstream accepts no responsibility for their acceptance or non-acceptance by the authorities of the respective country.