Slovenia Publishes Top-up Tax Returns and Instructions

Slovenia published regulations for the top-up tax return and the domestic top-up tax return in the Official Gazette on 13 February 2026. The top-up tax return is used to declare top-up tax under the Pillar 2 Income Inclusion Rule (IIR) or the Undertaxed Profits Rule (UTPR). This is due within 30 days after the deadline for the GloBE Information Return (GIR), which is due 15 months after the end of the reporting fiscal year, although 18 months is provided for the first year, with an initial …