Market Taxation Guide – Slovenia (CBL)
This Market Taxation Guide (Slovenia) provides the following details:
- Reference information about all taxes applied at source, to securities deposited in Clearstream1; and
- Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream.
Additional and improved tax information and procedures that are available will be included on an ongoing basis.
Important note:
This Market Taxation Guide (including any attachments and other links) is for informational purposes only and is not intended and should not be considered to be legal advice on any subject matter. Readers of this Market Taxation Guide, whether clients or otherwise, should not act or refrain from acting on the basis of any information included in this Market Taxation Guide without seeking appropriate legal or other professional advice.
Withholding tax
Government bonds and listed corporate bonds | Holding restriction? | Withholding tax rate | Relief at | Quick | Standard |
No | 0% | ||||
No withholding tax is deducted on interest from Slovenian government bonds and corporate bonds listed on organised markets with no equity swap option | N/A | N/A | N/A | ||
Non-Listed corporate and bank bonds | Holding restriction? | Withholding | Relief at | Quick | Standard |
No | 25%a | ||||
Residents of Double Taxation Treaty (DTT) countries | N/A | N/A | Yes | ||
Non-resident legal entities | N/A | N/A | Yes | ||
EU parent company/subsidiary | N/A | N/A | Yes | ||
EU/EEA resident entities | N/A | N/A | Yes | ||
Equities | Holding restriction? | Withholding | Relief at | Quick | Standard |
No | 25%a | ||||
Residents of Double Taxation Treaty (DTT) countries | N/A | N/A | Yes | ||
Non-resident legal entities | N/A | N/A | Yes | ||
EU parent company/subsidiary | N/A | N/A | Yes | ||
EU/EEA resident entities | N/A | N/A | Yes | ||
a. 25% until 31 December 2019 and 27.5% until 31 December 2021.
Types of securities
The eligible securities issued in Slovenia are as follows:
- Government bonds
- Corporate bonds
- Treasury bills
- Commercial Papers
- Certificates of Deposit
- Equities
Capital gains tax
Typically, there is no capital gains tax withheld through Clearstream on securities held in Clearstream. However, Capital gains tax may be payable on specific gains. Clearstream does not assist in this regard. Please consult your tax advisor for further information.
Stamp duty
There is no stamp duty withheld through Clearstream on securities held in Clearstream. Stamp duty may however be payable on specific transactions. Clearstream does not assist in this regard. Please consult your tax advisor for further information.
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1. Clearstream refers collectively to Clearstream Banking S.A. and Clearstream Europe AG (for Clearstream Europe AG clients using Creation accounts).