As of 1 July 2023, a new regime for the notification and screening of foreign direct investment (FDI) came into force in Slovenia, regulated by the amended Investment Promotion Act (hereinafter: ZSInv), which replaces the provisions of Chapter 11 of the Act Determining the Intervention Measures to Mitigate and Remedy the Consequences of the COVID-19 Epidemic (hereinafter: ZIUOOPE), which regulated the aforementioned topic only on a temporary basis.

On September 10, 2022 the new Act determining the aid to the economy due to high electricity and natural gas prices (Official Gazette of Republic of Slovenia, No. 117/22) entered into force. The Act was prepared by the Ministry of Economic Development and Technology and aims to help companies in mitigating the effects of high prices on this year’s operations.

On April 13, 2022 the Amendments to the Agricultural Land Act (ZKZ) (Official Gazette of Republic of Slovenia, No. 44/22) entered into force. Members of Parliament adopted the amendments on their 30th regular parliamentary session, where some other acts in the fields of agriculture, forestry, hunting and fishing have also been approved.

On April 05, 2022 the Prevention of Money Laundering and Terrorist Financing Act (ZPPDFT-2) (Official Gazette of Republic of Slovenia, No. 48/22) entered into force, replacing the old one adopted in 2016. The new Act incorporates into Slovenia’s legislation three European directives, with incorporation of which our country has already been late and has therefore received a formal notice from European Commission.

At the end of January, members of Parliament adopted Amendments to the Employment Relationships Act (ZDR-1C) (Official Gazette of the Republic of Slovenia, No. 15/2022) and Amendments to the Health Care and Health Insurance Act (ZZVZZ-R) (Official Gazette of the Republic of Slovenia, No. 15/2022). The changes will apply as of March 1, 2022.

Just before the new year, members of Parliament adopted two laws – the Amendment to the Value Added Tax Act (ZDDV-1M) (Official Gazette of the Republic of Slovenia, No. 3/2022) and the Debureaucratisation Act (Zdeb) (Official Gazette of the Republic of Slovenia, No. 3/2022 ), and both entered into force on January 22, 2022. While the Amendment to the Value Added Tax Act transposes into Slovenian law four European directives applicable to the provision of services at a distance and distance selling of goods, the Debureaucratisation Act brings the elimination of some administrative burdens and facilitates access to public services.

On November 13, 2021 the Corporate Income Tax Act (ZDDPO-2S) (Official Gazette of the Republic of Slovenia, No. 172/2021), entered into force, bringing changes to the use of tax reliefs and the recognition of costs. The changes apply as of January 1, 2022. Below are outlined some of the main highlights and changes to the Act.