Market Taxation Guide - Slovenia
This Market Taxation Guide (Slovenia) provides the following details:
- Reference information about all taxes applied at source, to securities deposited in Clearstream Banking1; and
- Instructions for obtaining relief at source or a refund of withholding tax, where these are available, through Clearstream Banking.
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 customers 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 Banking on securities held in Clearstream Banking. However, Capital gains tax may be payable on specific gains. Clearstream Banking does not assist in this regard. Please consult your tax advisor for further information.
Stamp duty
There is no stamp duty withheld through Clearstream Banking on securities held in Clearstream Banking. Stamp duty may however be payable on specific transactions. Clearstream Banking does not assist in this regard. Please consult your tax advisor for further information.
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1. "Clearstream Banking” refers collectively to Clearstream Banking S.A. and Clearstream Banking AG (for Clearstream Banking AG customers using Creation accounts).