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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Slovenia - Capital Gains

Gains arising to a resident of the United Kingdom from the disposal of property situated in Slovenia may be taxed in Slovenia as well as in the United Kingdom. Slovenia may also tax gains on the disposal of shares or the disposal of an interest in a partnership or trust where the value of those shares or interests derive mainly from property situated in Slovenia (Article 13(1) & (2)).

Slovenia may also tax gains on the disposal of movable assets of a Slovenian permanent establishment or gains on disposal of the permanent establishment itself (Article13(3)).