UniCredit Bank Slovenija d.d.
Summary:
New DTT between Slovenia and Georgia is in force and will be applicable to income as of 1 January 2014.
Mon, 11/11/2013
Following publication in the Offcial Gazette of the Republic of Slovenia, a new Double Tax Treaty between with Georgia is now into force and will be applicable to all eligible income received on/after 1 January 2014.
The DTT provides for the following treaty rates, applicable to beneficial owners of the respectives type of income:
- Dividends: 5%
- Interest: 5%
Impact on investors: The new DTT between Slovenia and Georgia will enable eligible tax residents of both countries to enjoy lower tax rates on dividend and interest income.