Frequently asked questions (FAQ)

  1. How are dividends, received by individuals, taxed?

    Dividends received by foreign private individuals are subject to Witholding Tax on Dividends in Slovenia. Withodling tax is 27.5%, however it can be reduced by Double Tax Treaty (DTT).

     It is possible to reduce the tax rate before the actual dividend payment or investor can file a tax refund claim at the Slovenian Tax Admisnistration office after dividends were paid. The relevant tax reclaim form needs to be confirmed by the relevant tax authority in the investor's country of tax residence and has to be filed for each dividend payment.

     For more information please visit the Slovenian Tax Administraniton website https://www.fu.gov.si/en/.

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  2. What are the tax consequences of the share split?

    There are no tax consequences of the share split.

  3. How do I, as shareholder, change my personal data in the central registry?

    The personal data changes are entered in the registry based on the written application accompanied by quality photocopy of valid ID document bearing a photo (ID card or passport) in which the relevant changes are evident.

    The application and documentation should be sent to:

    KDD d. d.

    Tivolska 48
    1000 Ljubljana
    Slovenia

     

     The application and documentation may be personally delivered to KDD’s post office.

  4. How to transfer shares due to inheritance?

    The shares are transferred based on submission of original and final decree on inheritance (bearing a court's finality seal) or copy attested by notary public and completed relevant written application. If the inherited shares cannot be divided by the number of heirs, an heir's (heirs') declaration shall be enclosed in which he/she renounces the surplus indivisible number of securities for the benefit of another heir. In the event of incomplete identification data indicated in the decree on inheritance, KDD may request supplementary documentation.

    The application and documentation should be sent to:

    KDD d. d.

    Tivolska 48
    1000 Ljubljana
    Slovenia

     

    The application and documentation can be personally delivered to KDD’s post room.