Slovenia Proposed Corporate and Individual Income Tax Amendments

Slovenia's Ministry of Finance has published proposed corporate and individual income tax amendments. The proposed corporate income tax amendments are meant to reduce the fiscal deficit and equalize treatment of taxpayers, and include:

• Increasing the corporate tax rate from 17% to 19%;
• Abolishing tax relief for donations to political parties;
• Repealing the special rates and capital gains exemption on equity holdings disposals for venture capital companies; and
• Disallowing the recognition of…