On Oct. 7, SLV PRL issued Act amending Act ratifying the Convention & Protocol.
SLV PRL published Act amending the Act on the Ratification of the Convention on Mutual Administrative Assistance in Tax Matters and the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (MKMPDZ-A).
Document dated Oct. 7, 2026, received from SLV PRL Oct. 8, summarized Oct. 13.
Main Provisions
Act amends art 3 of Act on Ratification of Convention on Mutual Administrative Assistance in Tax Matters and Protocol Amending Convention on Mutual Administrative Assistance in Tax Matters (OG - International Treaties, No. 22/10).
Slovenia shall, upon depositing its instrument of ratification of Convention/Protocol, officially notify one of depositaries of the Convention that, within scope of taxes referred to in art 2(1), it will apply the Convention to the following taxes.
Personal income tax (income tax), corporate income tax and global minimum tax (art 2(1)(a)(i) of Convention).
Inheritance and gift tax, value added tax, excise duties and Mr. real estate transfer tax (art 2(1)(b)(iii) of Convention).
Effectiveness
Act adopted Sep. 29, 2026 and was officially published in OG on Oct. 7, 2026.
It enters into force on 15th day after publication, i.e., Oct. 22, 2026.
