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HMRC internal manual

Double Taxation Relief Manual

Slovenia: Agreement

A comprehensive agreement (SI 2008/1796), together with a protocol which must be read with the agreement, entered into force on 11 September 2008 and has effect:

  • In the United Kingdom for taxes withheld at source from 1 January 2009, in respect of income tax and capital gains tax (apart from taxes withheld at source) from 6 April 2009 and in respect of corporation tax from 1 April 2009;
  • In Slovenia from 1 January 2009.

The agreement between the United Kingdom and Yugoslavia remained in force between the United Kingdom and Slovenia, until the replacement agreement took effect.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Slovenia” will provide a link to the agreement.

The text of the Tax Treaty can be found via