Until now, the transactions with own business shares were treated as capital gain. It is now explicitly stipulated that the disposal of own shares or interests is not considered a disposal of capital under the chapter governing capital gains.

The change in legislation is the result of many tax evasions in the past, when in some events legal transactions of the sale of business shares were used as hidden profit distribution. The Financial Administration of the Republic of Slovenia has already raised this issue in 2018.

Following the amendment of the Personal Income Tax Act (ZDoh-2), which has been in force since 1 January 2020, the income in cases of the disposal of shares or interests in the context of the acquisition of own shares or interests of a company is taxed as a dividend. This tax will now be raised to 27.5% (until this change the rate of taxation, when disposing own shares or interests to the company, ranged from 0% to 25%, depending on the ownership period). The exception to the above is when a company acquires own shares in a stock market.