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ARTICLE 2

U.S. Income Tax Treaty — Slovenia Income Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

  1. The existing taxes to which this Convention shall apply are:

a) in the United States:

(i) the Federal income taxes imposed by the Internal Revenue Code (but excluding social security taxes); and

(ii) the Federal excise taxes imposed with respect to private foundations; b) in Slovenia:

(i) the tax on profits of legal persons; (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business, capital gains and income from immovable and movable property; and

(iii) the assets tax on banks and savings institutions.

  1. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws or other laws affecting their obligations under the Convention, and of any official published material concerning the application of the Convention, including explanations, regulations, rulings, or judicial decisions.

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▸Contents — U.S. Income Tax Treaty — Slovenia Income Tax Treaty
U.S. Income Tax Treaty — Slovenia Income Tax Treaty

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