Beneficial owners eligible for tax relief - Slovenian equities
The following types of beneficial owners are 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
Residents of Double Taxation Treaty (DTT) countries
Relief at source and quick refund from withholding tax on dividends from Slovenian equities are not available through Clearstream Banking.
A standard refund of withholding tax is available through Clearstream Banking to Beneficial owners qualifying for the benefit of a reduced rate of withholding tax in accordance with the Double Taxation Treaty (DTT) between their country of residence and Slovenia.
The customer can reclaim withholding tax on behalf of the beneficial owner through Clearstream Banking by submitting the appropriate documentation.
The maximum rate of withholding tax is defined in the relevant DTT.
Non-resident legal entities
Relief at source and quick refund from withholding tax on dividends from Slovenian equities are not available through Clearstream Banking.
A standard refund of withholding tax is available through Clearstream Banking to Legal entities not residents in Slovenia for tax purposes. According to Slovenian legislation, Non-residents can benefit from a 15% withholding tax rate on dividends from Slovenian equities.
EU parent companies and subsidiaries
No withholding tax applies to dividends distributed to EU parent companies or subsidiaries under conditions set forth in EU directive 2011/96/EU on condition that the shareholder holds at least 10 % of the capital of the company for a minimum period of 24 months.
Relief at source and quick refund from withholding tax on dividends from Slovenian equities are not available through Clearstream Banking.
A full standard refund of withholding tax is available through Clearstream Banking to European Union (EU) parent companies and subsidiaries.
EU/EEA resident entities
No withholding tax on dividends paid to legal entities, pension funds and investment funds resident of the EU or EEA (excluding the Principality of Liechtenstein), if the recipient of the dividend is not able to set off the applicable Slovenian withholding tax in its country of residence.
Relief at source and quick refund from withholding tax on dividends from Slovenian equities are not available through Clearstream Banking.
A full standard refund of withholding tax is available through Clearstream Banking to EU/EEA resident entities.