Corporate - Branch income

Last reviewed - 13 February 2024

If a branch meets the conditions, as set out in the tax legislation and relevant DTT, to be treated as a PE, then it will be liable to pay tax in Slovenia on profits that are attributable to the PE.

The profit that is attributed to a PE is determined broadly in line with OECD principles. Generally, the attributable profit is the profit that would be expected to be earned by the PE if it were an independent taxpayer performing the same or similar activities and/or businesses.

A branch whose activities do not create a PE is not subject to CIT in Slovenia.