General information - types of securities, deadlines, other market specifics - Slovenia
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 Banking deadline for standard refund applications
The deadline by which Clearstream Banking 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 Banking on a “best efforts” basis. However, in such a case, Clearstream Banking 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
Customers warrant the completeness and accuracy of the information they supply to Clearstream Banking.
It is the customer'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 Banking is under no obligation to carry out any investigation in respect of such information.
With respect to reclaims in general, customers are reminded that Clearstream Banking accepts no responsibility for their acceptance or non-acceptance by the authorities of the respective country.