Slovenia Gazettes Laws Amending Individual Income Tax, VAT Act

The Slovenian Official Gazette Dec. 10 published Law Nos. 3309 and 3310, amending the Individual Income Tax Act and the VAT Act. The laws include measures: 1) allowing taxpayers to claim a deduction for previous losses incurred up to and including 2024, in any tax year up to and including 2029; 2) allowing taxpayers to claim unused tax relief for investments in the digital and green transitions, starting from tax year 2025; 3) introducing a 7 percent reduction in individual income tax for qualifying new resident salary employees; 4) increasing the VAT registration threshold for small businesses to 60,000 euros ...