Slovenia: Increase of dividend and interests from corporate bonds withholding tax rate


Clearstream Banking1 informs customers that on 23 October 2019, the Slovenian National Assembly adopted the new Personal Income Tax Act providing an increase of the statutory withholding tax rate on dividends and interest from corporate bonds from 25% to 27.5% effective

1 January 2020

Impact on customers

As Clearstream Banking has no service of relief at source on the Slovenian market, the highest withholding tax rate applies on dividends and interest from corporate bonds regardless of the status of the investor.

Interest income from Government debt securities remains exempt from withholding tax.

Further information

For further information, customers may contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.