New DTT between Republic of Slovenia and Japan

UniCredit Bank Slovenija d.d.
Summary: 
New DTT between Republic of Slovenia and Japan is in force and is applicable to income as of 1 January 2018.
Mon, 13/11/2017

According to the Official Gazette of RS (published on 10 November 2017) a new Double Tax Treaty (DTT) between the Republic of Slovenia and Japan came into force on 23 August 2017.
The new Treaty will apply to all income received on/after 1 January 2018.

The DTT between Republic of Slovenia and Japan provides the following benefits:
Article 10 – Dividends:

  • Treaty rate 5%, of the gross amount of the dividends.

Article 11- Interest:

  • Treaty Rate 5%, of the gross amount of the interest.

Impact on investors: A new Double Tax Treaty (DTT) will enable eligible tax residents of both countries to enjoy lower tax rates on dividend and interest income.

Your contact
Barbara Zajc, Senior Relationship Manager Slovenia
Tel. + 386 1 58 76 453, Fax +386 1 58 76 485
Barbara.zajc@unicreditgroup.si