Draft Law on Amendments to the Corporate Income Tax Act

Regarding the novelties in the field of corporate income tax, we sought the opinion of our Head of Tax Department at Crowe Slovenia - Bogdan Lalic:

"This amendment is changing one of the most complex topics in the international tax arena (obligations of foreign companies in Slovenia - when they must pay corporate income tax (via a permanent establishment for corporate income tax) if they operate in Slovenia, even if they are not registered as a company in Slovenia; and how much loan can a Slovenian company borrow from a related person to be tax-deductible) and it will bring even more complexity in practice."

For more information, feel free to contact us at:

[email protected]

[SL]

Predlog Zakona o spremembah in dopolnitvah Zakona o davku od dohodkov pravnih oseb

O novosti na področju davka od dohodkov pravnih oseb smo za mnenje prosili našega vodjo davčnega oddelka Crowe Slovenia - Bogdana Lalica:

“Ta novost spreminja eno najbolj kompleksnih tem na mednarodnem davčnem področju (obveznosti tujih podjetij v Sloveniji – kdaj morajo plačati DDPO (preko poslovne enote za DDPO), če poslujejo v Sloveniji, četudi nimajo registriranega podjetja v Sloveniji; ter koliko posojila si lahko slovensko podjetje sposodi od povezane osebe da bo strošek davčno priznan) in bo še pestro v praksi.” 

Za več informacij nam pišite na:

[email protected]

Več podrobnosti pa v dokumentu TUKAJ.