General information on tax on income of legal persons

The Financial Administration of the Republic of Slovenia (FURS) has released a comprehensive guideline concerning the tax on income of legal persons (DDPO). The document provides an overview of the current tax obligations, definitions of taxable entities, and the basis for calculating taxable income. A significant part of the guideline focuses on the relief measures introduced for certain groups of taxpayers, particularly persons with disabilities and their caregivers. It explains the criteria for eligibility, the process of claiming relief, and the impact of recent amendments to the Employment Act that affect the taxation of employment incentives. The guideline also clarifies the treatment of various categories of income, such as dividends, interest, and capital gains, outlining the applicable tax rates and exemptions. Additionally, it details the procedural aspects of filing tax returns, including required documentation, deadlines, and electronic submission options through the FURS portal. The text emphasizes the importance of compliance with reporting obligations and offers practical examples to illustrate the application of the rules. By publishing this guideline, FURS aims to increase transparency, reduce the risk of errors in tax calculations, and support taxpayers in navigating the complexities of the tax system. The guideline will be valid from the date of publication and will be subject to future amendments as legislative changes occur.

https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Davek_od_dohodkov_pravnih_oseb/Opis/Splosno_o_DDPO.doc