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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Slovenia: Admissible and inadmissible taxes


Corporate income tax (the tax on income of legal persons).

Personal income tax (the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property).


The special tax on assets of banks and savings banks. (Note that the corporate income tax is given as a deduction against this tax. This does not affect the creditability of the corporate income tax).

The tax on property.