Publications

In the following, we present some of the instruments not (yet) widely used in Slovenian practice, available to owners to improve the financial situation of their subsidiaries.

Amendments to the Income Tax Act ("ZDoh-2") have introduced a more favourable tax treatment of year-end performance bonus. However, these changes might not last, owing to the content of the Coalition Agreement.

As of 1 June 2022, the new Building Act (GZ-1) will apply, which, among other things, brings changes in the area of retention planning permission. Read on to find out how the new law will deal with retention planning permission and which of the new law's more favourable provisions will be introduced.