Other services - Slovenia
Securities lending and borrowing
All foreign debt securities included in this link and eligible in Clearstream Banking qualify for Clearstream Banking’s securities lending and borrowing programme.
Disclosure requirements
Please refer to the Disclosure Requirements - Slovenia.
Holding restrictions
Please refer to the Investment regulation - Slovenia.
Registration
Securities can be registered in the name of the beneficial owner or on the custody (omnibus) account that has been opened in the name of the account holder/legal owner.
Tax services
Interest paid on Slovenian government bonds is exempt from withholding tax.
Non-resident private entities are not taxed on government securities; resident legal and private entities are required to submit a tax declaration to the Slovenian Tax Authorities.
Furthermore, customers that hold Slovenian government bonds in their Clearstream Banking account are obliged to provide Clearstream Banking, upon request from the Slovenian authorities (tax authorities or withholding tax agent), with a List of Beneficial Owners containing, for each beneficial owner (including themselves, if applicable) the name, address, country of residence for tax purposes, official Tax Identification Number (if any), legal status and nominal amount of the securities.
Standard withholding rate
Matrix of standard withholding rate for unknown recipients:
Withholding tax | Unknown recipient |
Dividend payments | 25% |
Government securities or government guaranteed securities | 0% |
Corporate bonds | 0% |
listed on organised markets with no equity swap option | |
Corporate bonds | 27,5% |
non-listed on organised markets or with equity swap option | |
Bank bonds - non-listed | 27,5% |
Government securities, government guaranteed securities and corporate bonds that are listed on organised markets and with no equity swap option are statutory exempt of withholding tax.
For an intermediary acting as a non-authorised financial intermediary, only a standard tax refund is available.
The standard withholding tax rate can be reduced by either claiming statutory withholding tax rate or claiming withholding tax rate by the provisions of the Double Taxation Treaty (DTT) between the country of residence and Slovenia depending on the final beneficiary's preferences.
Matrix of withholding tax by type of the final beneficiary:
Residents | Non-residents | |
Withholding tax on dividend payments | ||
Legal entities | 0%a | 15% |
Individuals | 27,50% | 27,50% |
Withholding tax on interest payments | ||
Government securities or government guaranteed securitiesb | ||
Legal entities | 0% | 0% |
Individuals | 0% | 0% |
Debt instruments listed on organised markets with no equity swap optionc | ||
Legal entities | 0% | 0% |
Individuals | 0% | 0% |
Corporate bonds - non-listed | ||
Legal entities | 0% | 15% |
Individuals | 27,5% | 27,5% |
Bank bonds - non-listed | ||
Legal entities | 0% | 0% |
Individuals | 27,5% | 27,5% |
a. Provided Slovenian TIN is presented before the payment.
b. No WHT tax; Slovenian tax residents liable for taxation through personal or corporate tax declaration.
c. Fulfilling the conditions: listed on the organised market and having no swap option for equities.
Capital gains tax
There is no capital gains tax withheld on securities held in Clearstream Banking. Capital gains tax may however 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.