Slovenian Parliament Approves Lower Tax on Financial Derivatives

The Slovenian parliament approved a bill Thursday that would lower taxation of short- to mid-term capital gains from derivative financial instruments.

The bill introduces from 2026 a flat 25% tax rate on all gains from derivatives, regardless of the holding period or time since trade.

Capital gains from the disposal of derivatives are currently taxed on a sliding scale that starts at a rate of 40% for gains realized within 12 months and decreases to zero after 20 years.

The new single rate is expected to reduce tax revenue by as much as 200,000 euro ($232,000) in the ...