• Switzerland - Slovenia
    Amending protocol enters into force

    06-11-2013

    The amending protocol to the current double tax treaty between Switzerland and Slovenia entered into force on 14 October 2013 and its provisions will apply from 1 January 2014.

    As per the amending protocol the following changes are proposed:

    1. Dividends:
      • 0% withholding tax if the recipient company holds a stake of at least 25% in the capital of the distributing company.
      • 0% withholding tax if the dividends are paid to a pension fund.
      • 15% in all other cases.

    2. Interest and royalties paid amongst associated enterprises (stakes of 25% held for at least 2 years) will no longer be subject to tax at source in future.
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