Other services - Slovenia

06.02.2017

Securities lending and borrowing

All foreign debt securities included in this link and eligible in CBL qualify for CBL’s securities lending and borrowing programme.

Disclosure requirements

Please refer to the Disclosure Requirements - Slovenia.

Holding restrictions

Please refer to the Investment regulation - Slovenia.

Registration

Securities can be registered in the name of the beneficial owner or on the custody (omnibus) account that has been opened in the name of the account holder/legal owner.

Tax services

Interest paid on Slovenian government bonds is exempt from withholding tax.

Non-resident private entities are not taxed on government securities; resident legal and private entities are required to submit a tax declaration to the Slovenian Tax Authorities.

Furthermore, customers that hold Slovenian government bonds in their Clearstream Banking account are obliged to provide CBL, upon request from the Slovenian authorities (tax authorities or withholding tax agent), with a List of Beneficial Owners containing, for each beneficial owner (including themselves, if applicable) the name, address, country of residence for tax purposes, official Tax Identification Number (if any), legal status and nominal amount of the securities.